This subject provides an insight into the accounting issues associated with the global business environment. An overview of the importance of international accounting and management control to the multinational enterprise and an appreciation of the reasons for diversity in accounting practices across the world lead to a study of the pressures for harmonisation of practice and theory. Specific topics of financial reporting analysis, segment reporting, foreign currency transactions and translation, accounting for inflation, management accounting and international auditing will give both a practical and theoretical perspective of current issues in international accounting.
No offerings have been identified for this subject in 2019.
School of Accounting and Finance
- Introduction to international accounting. - Management control of multinationals. - Diversity and classification of international accounting systems. - Harmonisation of international accounting. - Financial reporting analysis. - Segment reporting by multinationals. - Accounting for foreign currency transactions. - Translation of foreign currency financial statements. - Accounting for inflation. - Comparative worldwide accounting practices. - International management accounting control. - External auditing of foreign operations.
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The information contained in the 2019 CSU Handbook was accurate at the date of publication: September 2018. The University reserves the right to vary the information at any time without notice.