This course aims to:

1. introduce students to key differences in accounting practices across major OECD countries and within the Asia-Pacific region.
2. provide students with an understanding of the historical development of international accounting harmonization and the development of International Financial Reporting Standards (IFRS).
3. develop students' knowledge of current international accounting standards and practices, particularly in areas relevant to multinational operations. 
4. equip students with an awareness of cultural differences, business environments, and professional practices to support effective communication in an international context.

# DEC AT element

Final examination [Closed-book examination]:

Students will take final examination at the end of the semester to assess their knowledge of the concepts and methods covered in the whole semester and their ability to apply their knowledge about financial reporting in the international context.

Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course.