Provides an understanding of the differences in accounting between countries in financial reporting. The unit introduces financial statement analysis at an early stage to highlight problems associated with analysing and comparing financial results from corporations operating in a global economy. This is a continuing underlying theme in the unit. A comparative study of transparency and disclosure, highlighting major differences in international reporting, is followed by a study of the thrust towards global harmonisation of accounting and reporting. Financial reporting in the Asia-Pacific region, the United States and the European Union will be studied. Issues in international accounting... -- Course Website
