Abstract

This subject presents concepts dealing with complex financial accounting issues within the regulatory and conceptual framework from an international context. Students will explore consolidated financial reporting and account for the impacts of foreign currency translations and transfer costs across international borders. The subject will also consider the impacts of related-party … For more content click the Read More button below.

Syllabus

Business combinationsConsolidationsInvestment in associates and joint venturesForeign interactions: currency translationsEntity statementsTransfer pricing decisions

Assumed knowledge

Postgraduate students only.