22431 International Reporting6cp
Requisite(s): ((22207 Accounting for Business Decisions B OR 22208 Accounting, Business and Society) AND 22320 Accounting for Business Combinations AND 22420 Accounting Standards and Regulations)
These requisites may not apply to students in certain courses.
There are course requisites for this subject. See access conditions.
This subject commences with a discussion of the causes of diversity in corporate financial accounting and considers the remaining differences in accounting standards and practice internationally with a focus on the US. The subject also discusses the risks associated with transacting internationally and considers the accounting for transactions used to reduce this risk. The subject also analyses the accounting issues faced by global enterprises including international auditing, transfer pricing and international taxation and tax avoidance.
Detailed subject description.