Global Issues for Accounting

Course aim

This course is designed to introduce students to globalisation and the resultant commercial issues that must be addressed when conducting business across differing political, cultural, economic and accounting environments.

Course content

Globalisation; Global competition; International politics and law; Cultural influences on business and accounting; International corporate governance; Accounting for foreign currency transactions; Translation of foreign currency financial statements; International financial reporting issues; Strategic accounting issues.

Textbook(s)

Cavusgil, ST, Knight, G, Riesenberger, JR, Rammal, HG & Freeman, S 2012, International Business: Strategy, Management and the New Realities, Australasian Edn, Pearson Education, Australia

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 1006	Financial Accounting 1
ACCT 2006	Management Accounting

Student must have completed 72 units of study.

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Lecture	1.5 hours x 13 weeks
Tutorial	1.5 hours x 12 weeks
EXTERNAL, CITY WEST, DISTANCE EDUCATION
External	x 13 weeks
INTERNAL, OFFSHORE, TAYLOR'S BUSINESS SCHOOL
Lecture	2 hours x 14 weeks
Tutorial	2 hours x 13 weeks
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY
Lecture	2.5 hours x 8 days
Tutorial	10 hours x across 14 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Examination, Participation - Tutorial participation, Report - major group report, Report - minor report

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
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Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.