22777 International Accounting6cp
Requisite(s): 22747 Accounting for Managerial Decisions
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. 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.