International Accounting Developments
This module will look at:
- Developments in international accounting as well as comparing different approaches to developing accounting rules and regulations on the international stage.
- Questioning the need for harmonisation and alternatives to harmonised standards.
- Current issues such as the EU move to international standards and the problems that economies in transition face.
- The impact of specific accounting problems such as goodwill, foreign currency and inflation.
- International accounting from the viewpoint of management.
- The appraisal of performance in an international context, and critically appraise the usefulness of financial accounting in a global context.
Other Coursework 1 – Group assignment
Weighting 45%. The component receives a mark.
Other Coursework 2 – Individual essay
Weighting 35%. The component receives a mark.
Phase Test 1 – Multiple choice questions
Weighting 20%. The component receives a mark.
*Please note that assessment information is subject to change.