22240 International Accounting
6cpRequisite(s): 22107 Accounting for Business Decisions A
These requisites may not apply to students in certain courses.
There are course requisites for this subject. See access conditions.
Anti-requisite(s): 22420 Accounting Standards and Regulations
Undergraduate
Description
This subject introduces students to the concepts and accounting issues involved in the recording and reporting of international transactions and business activities. The subject commences with a discussion of differences in accounting rules internationally. It also covers international transaction documentation, foreign exchange gains and losses, foreign exchange hedging and contracts, financing overseas transactions, and facilitation through government and non-government agencies. The subject also explores issues associated with transfer pricing and international taxation.
Detailed subject description.
Fee information
Information to assist with determining the applicable fee type can be found at Understanding fees.
- Commonwealth-supported students: view subject fees at Fees Search: Commonwealth-supported
- Postgraduate domestic fee-paying students: fees are charged according to the course enrolled in; refer to Domestic Fees Search: Postgraduate and Research
- International students: fees are charged according to the course enrolled in; refer to International Fees Search
- Subject EFTSL: 0.125
Access conditions
Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at access conditions and My Student Admin.
