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Designed to support the global professional, this unit of study provides students with the skills to analyse, interpret and compare international accounting rules and practices, paying particular attention to the development and application of International Financial Reporting Standards. While many of the topics in an international accounting unit of study have a domestic counterpart, this unit explores the complexity of the international arena, arising from, for example diversity of laws, practices, customs, cultures, and competitive circumstances, as well as the risks associated with fluctuating exchange rates, differential rates of inflation, and unstable property rights. Alongside these issues, students will explore new international reporting challenges, including the role of audit across jurisdictional boundaries, comparative approaches to organisational accountability, international sustainability accounting practices, accounting for carbon production and abatement, and other extended responsibilities that have international implications. International accounting considers these issues from a range of perspectives ? the company, the government, the community ? supporting students in developing multi-stakeholder perspectives on international accounting. In drawing on contemporary research into corporate reporting and disclosure across national boundaries, the unit of study develops strategic and analytical skills.
Code | ACCT6002 |
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Academic unit | Accounting |
Credit points | 6 |
Prerequisites:
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ACCT5001 |
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Corequisites:
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None |
Prohibitions:
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None |
Assumed knowledge:
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Accounting standards and their application |
At the completion of this unit, you should be able to:
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