ACFI3217Module handbook2013
International
Developments
in
Accounting
ACFI 3217
Module handbook
2012/2013
International Developments in Accounting: ACFI 3217
Staffing details
Lectures and tutorials will be given by Kishor Lodhia and Rachel English:
Kish Lodhia: HU 3.57 Email klacc@dmu.ac.uk (weeks 1 – 9; and 17 – 26)
Rachel English: HU 4.60 Email: renglish@dmu.ac.uk (Weeks 10-16)
Module Characteristics
This module will look at the international developments in accounting.
It will look at and compare different approaches to developing accounting rules and regulations on the international stage.
It will look at current issues such as convergance/ harmonisation of International Financial Reporting Standards (IFRS) and the problems associated with implementation.
This module will also look at the international practices of specific countries.
We will consider the impact of specific accounting problems such as goodwill, foreign currency and inflation and compare international practices.
Another important aspect of the module is looking at international accounting from the viewpoint of management.
We will look at control of global operations and performance evaluation in the context of globalisation
Learning Outcomes: Subject Specific Knowledge and Skills
Evaluate the role of different bodies in the harmonisation process
Appreciate and evaluate influences on International Accounting Developments
Apraise how social, political and legal systems affect national accounting practices
Critically evaluate the role of accounting in developing countries
Critically compare and contrast the development of accounting practices in different countries
Evaluate, appreciate and comment on the impact of accounting practices on performance evaluation exercises
Appraise the management process in global operations
Learning Outcomes: Cognitive and non subject specific skills
To demonstrate the ability to work as a member of a small group
To demonstrate the ability to present an
Developments
in
Accounting
ACFI 3217
Module handbook
2012/2013
International Developments in Accounting: ACFI 3217
Staffing details
Lectures and tutorials will be given by Kishor Lodhia and Rachel English:
Kish Lodhia: HU 3.57 Email klacc@dmu.ac.uk (weeks 1 – 9; and 17 – 26)
Rachel English: HU 4.60 Email: renglish@dmu.ac.uk (Weeks 10-16)
Module Characteristics
This module will look at the international developments in accounting.
It will look at and compare different approaches to developing accounting rules and regulations on the international stage.
It will look at current issues such as convergance/ harmonisation of International Financial Reporting Standards (IFRS) and the problems associated with implementation.
This module will also look at the international practices of specific countries.
We will consider the impact of specific accounting problems such as goodwill, foreign currency and inflation and compare international practices.
Another important aspect of the module is looking at international accounting from the viewpoint of management.
We will look at control of global operations and performance evaluation in the context of globalisation
Learning Outcomes: Subject Specific Knowledge and Skills
Evaluate the role of different bodies in the harmonisation process
Appreciate and evaluate influences on International Accounting Developments
Apraise how social, political and legal systems affect national accounting practices
Critically evaluate the role of accounting in developing countries
Critically compare and contrast the development of accounting practices in different countries
Evaluate, appreciate and comment on the impact of accounting practices on performance evaluation exercises
Appraise the management process in global operations
Learning Outcomes: Cognitive and non subject specific skills
To demonstrate the ability to work as a member of a small group
To demonstrate the ability to present an