University of Technology Sydney

22431 International Reporting

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.



In this subject students learn about the causes of international diversity in financial accounting and consider the remaining differences in accounting standards and practice internationally. Students learn the techniques to account for international operations such as foreign currency transactions and translation and the accounting for hedges. They also analyse the accounting issues faced by global enterprises including sustainability, transfer pricing, international taxation and tax avoidance, and international governance and auditing.

Detailed subject description.

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at access conditions and My Student Admin.