International Accounting Developments

Module Title :International Accounting Developments
Module Leader :Kishor Lodhia
Module Code :ACFI3217
30 Credits – Level :3
Module Descriptions

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.
Assessment Criteria

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.


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