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Global Financial Reporting and Analysis - ACCT3601
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Course Outline: ACCT3601 Course Outline
 
 
Campus: Kensington Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 3
 
 
Enrolment Requirements:
 
 
Prerequisite: ACCT2542
 
 
CSS Contribution Charge:Band 3 (more info)
 
   
 
Further Information: See Class Timetable
 
  

Description

With the increasing globalisation of business and capital markets, there is a more extensive use of cross-border financial information. This course considers the key issues in international financial reporting and analysis. Topics include: the types of differences in national financial reporting practices; the reasons for the differences; the progress of the International Accounting Standards Board in reducing the diversity; foreign exchange risk and foreign currency accounting issues; reporting and disclosure in developed countries including the USA, Japan and the members of the European Union; the role of accounting in developing countries and Eastern Europe; financial reporting in emerging capital markets including those in the Asia-Pacific region; and analysis of country-specific financial statements in the cultural, business and legal context of each country. Numerical examples and cases are used to highlight important concepts and issues.

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