Comparative International Accounting (AC9995)

? Credit Points : 20 ? SCQF Level : 10 ? Acronym : MSE-4-CIA

The course offers an introduction to international differences in accounting practices and regulation, to the causes of such differences and to attempts by the European Union and the International Accounting Standards Committee to achieve greater comparability of financial statements. Regulatory frameworks and accounting practices in a number of selected countries will be examined in detail.

Entry Requirements

? Pre-requisites : Advanced Financial Accounting (AC0017) and Auditing (AC0018)or with the consent of the Head of School

Variants

? This course has variants for part year visiting students, as follows

Comparative International Accounting (VS1) (Not being delivered)

Subject Areas

Home subject area

Accounting, (Management School and Economics, Schedule H)

Delivery Information

? Normal year taken : 4th year

? Delivery Period : Not being delivered

? Contact Teaching Time : 2 hour(s) per week for 10 weeks

All of the following classes

Type	Day	Start	End	Area
Lecture	Thursday	11:10	13:00	Central

Summary of Intended Learning Outcomes

The aim of the course is to build upon prior study to further develop the student's appreciation of accounting practice. Through the use of class presentation, group work, and independent study, the course attempts to foster a knowledge and understanding of key theories within the discipline and the ability to critically appraise them.

Assessment Information

Degree Examination - 60%*
Essay - 30%
Student Presentation - 10%

*Subject to student numbers. If numbers at the commencement of the course exceed approximately 30, the methods and assessment will be Essay (20%); Group Project (20%); Exam (60%).