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International Financial Accounting - ACCG326
This unit is an advanced unit that aims to provide students with a comprehensive understanding of international financial accounting and reporting issues. It encourages students to become aware of the complexities inherent in international financial accounting and reporting. This unit offers broad and in-depth coverage of topics including: international accounting patterns and development; comparative international accounting practices; international financial reporting standards; international financial statement analysis; global harmonisation/convergence of accounting standards; international corporate governance and control; international transfer pricing and performance evaluation; and comparative international auditing. In addition to the technical and theoretical skills developed in this course, this unit aims to fortify analytical, critical and presentation skills by using a variety of assessment tasks such as case studies, in-class presentation and assignments. This unit aims to develop a range of graduate capabilities in the students that include: the ability to make well-reasoned, independent and socially responsible choices; and the ability to use critical thinking and creativity to understand different perspectives and make effective decisions.
| Credit Points: | 3 |
| When Offered: | S2 Day - Session 2, North Ryde, Day S2 Evening - Session 2, North Ryde, Evening MQC1 Evening - Macquarie City Campus Study Period 1, Undergraduate, Evening, March to June MQC2 Day - Macquarie City Campus Study Period 2, Undergraduate, Day, July to October MQC3 Evening - Macquarie City Campus Study Period 3, Undergraduate, Evening, November to February |
| Staff Contact(s): | Accounting and corporate governance staff |
| Prerequisites: |
39cp and ACCG224(P) |
| Corequisites: | |
| NCCW(s): | ACCG323, ACCG325 |
| Unit Designation(s): | |
| Unit Type: | |
| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance Faculty of Business and Economics |
Timetable Information
For unit timetable information and session dates for external offerings please visit the Timetables@Macquarie Website