Contemporary issues in International Accounting

Rationale
The objective of this course is to understand the impact of accounting in an international environment. Emphasis is placed on international dimensions of accounting (in theory and in practice). There is a focus on global harmonization of accounting standards and the impact of adoption of these principles.
Indicative Content
Analysis of accounting for multinationals. Studies of accounting and financial reporting. Assessment of the international accounting harmonization.
Analysis of real case studies and individual and group work will foster their ability to evaluate the literature and the linkage of theory and practical examples.
Assessment
Coursework 50% and written exams 75%.

Indicative Bibliography
• Alexander D., Britton A., Jorissen A., 2010, International Financial Reporting & Analysis, Thomson Learning.
• Sutton T., 2010, Corporate Financial Accounting & reporting, Prentice Hall.
• Walton P., Aerts W., 2010, Global Financial Accounting & Reporting, Thomson Learning.