AYB227 International Accounting

[object Object] {"attributes":{"DGCIF":"Available for cross institutional students - faculty approval required","BSBFAC":"Business UG - Faculty Only Options","LEW3FAC":"Late Enrolment - Available for enrolment Week 3 - faculty approval required","DGSAF":"Study Abroad / Exchange (UG) - faculty approval required","BSBUNI":"Business UG - Uni Wide Units","DGNAF":"Available for Single Unit students (UG) - faculty approval required"},"study-types":["Cross-institutional study","Single-unit study"],"availabilities":[{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 1","date-end":"2024-06-21T14:00Z","date-start":"2024-02-25T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 1","date-end":"2024-06-21T14:00Z","date-start":"2024-02-25T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 2","date-end":"2024-11-15T14:00Z","date-start":"2024-07-21T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 2","date-end":"2024-11-15T14:00Z","date-start":"2024-07-21T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 1","date-end":"2025-06-20T14:00Z","date-start":"2025-02-23T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 1","date-end":"2025-06-20T14:00Z","date-start":"2025-02-23T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 2","date-end":"2025-11-14T14:00Z","date-start":"2025-07-20T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 2","date-end":"2025-11-14T14:00Z","date-start":"2025-07-20T14:00Z","year":2025}],"broad-study-area":{"name":"Business","foe":80101},"code":"AYB227","credit-points":12,"fees":[{"csp":"$2,040","csp-pre2021":"$1,597","dom":"$3,024","int":"$4,176","year":2024},{"csp":"$2,124","csp-pre2021":"$1,663","dom":"$3,204","int":"$4,512","year":2025}],"faculty":{"code":450100,"title-short":"Faculty of Bus & Law","title-full":"Faculty of Business and Law"},"school-discipline":{"code":450500,"title-short":"Accountancy","title-full":"School of Accountancy"},"unit-requisites":{"equiv":"AYX227","pre":"96 credit points of completed studies."},"sams-version":2,"summer":[],"synopsis":"As business and financial markets have become increasingly globalised, the significance of the differences in international, financial accounting policies and disclosure and reporting practices, have become more important, especially from the perspective of management, financial analysts and other users of financial statements including trillion dollar pension/superannuation funds. For these key interest groups, it is vital not only to be aware of international differences in financial accounting policies and practices, but also to be able to assess their impact on earnings and assets and key performance indicators and ratios, for example, return on assets. Additional key issues in globalised business operations relate to an understanding and appreciation of cultural diversity issues and the global trends in foreign currency transactions and hedging, global corporate sustainability, international taxation and international audit.","title-full":"AYB227 International Accounting","title-short":"International Accounting","url":{"current":"https://qutvirtual4.qut.edu.au/group/student/enrolment/units/unit?unitCode=AYB227&year=2025","prospective":"https://www.qut.edu.au/study/unit?unitCode=AYB227","timetable":"https://qutvirtual3.qut.edu.au/qvpublic/ttab_unit_search_p.process_teach_period_search?p_unit_cd=AYB227"},"year":2025,"years":[2024,2025]}