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Use this search only if you have an exact code for a Program, Plan, or Course, e.g. 3400, ACCTA13502, ACCT1501 or ACCT*.
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Global Financial Reporting and Analysis - ACCT3601
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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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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.