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AFM415 International Accounting

Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study
Armidale Trimester 2 On Campus
Intensive School(s) None
Supervised Exam There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled.
Pre-requisites candidature in GradDipFinMgt or MCom
Co-requisites None
Restrictions AFM314 or AFM514 or GSB603
Notes None
Combined Units AFM314 - International Accounting
Coordinator(s) Lan Sun (lansun@une.edu.au)
Unit Description

This is a reading and seminar unit examining research concerning the development of accounting and accounting standard setting in selected countries and globally. Countries studied include China, France, Germany, Japan, United Kingdom, United States of America and international agencies such as IASB.
Materials Textbook information will be displayed approximately 8 weeks prior to the commencement of the teaching period. Please note that textbook requirements may vary from one teaching period to the next.
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment Assessment information will be published prior to commencement of the teaching period.
Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. understand the scope of issues defined as international accounting, including the theory and research concerning the interrelationships between country specific factors, accounting systems and practices, and financial reporting information. The student will also be able to discuss the development and current state of accounting systems and practices in selected countries;
  2. critically analyse the process of accounting harmonisation in selected geographical regions and globally, including the role of the International Accounting Standards Board and its policy of developing international accounting standards; and
  3. evaluate selected accounting issues from an international perspective.

Graduate Attributes (GA)
Attribute Taught Assessed Practised
1 Knowledge of a Discipline
Discipline specific knowledge will be taught in via lectures and readings, practised through tutorials and the completion of exercise questions, and assessed in Assignment 1, Assignment 2, and the Final Exam. 		True True True
2 Communication Skills
Communication skills will be practised and assessed through tutorials. 		True True
3 Global Perspectives
The unit content and assessments relate to international financial reporting standards and the extent of their associations with accounting standards in various countries 		True True
4 Information Literacy
The information literacy requirements of this course are outlined in the unit guide and additional information is provided online. Information Literacy is assessed in Assignment 1 and Assignment 2. 		True True True
   

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