22240 International Accounting6cp
Requisite(s): 22107 Accounting for Business Decisions A AND ( Completionof subject 26100 Integrating Business Perspectivesc Completion of subject 26100 Integrating Business Perspectives )
The lower case 'c' after the subject code indicates that the subject is a corequisite. See definitions for details.
These requisites may not apply to students in certain courses.
There are course requisites for this subject. See access conditions.
This subject introduces students to the concepts and accounting issues involved in the recording and reporting of international transactions and business activities. The subject commences with a discussion of differences in accounting rules internationally. It also covers international transaction documentation, foreign exchange gains and losses, foreign exchange hedging and contracts, financing overseas transactions, and facilitation through government and non-government agencies. The subject also explores issues associated with transfer pricing and international taxation.
Detailed subject description.