CO5112 - International Venture Management

Credit points:	03
Year:	2005
Student Contribution Band:	Band 2
Administered by:

This subjeccet deals with the financial accounting issues associated with specific relationships and agreements between entities, including cross border relationships and transactions. There is particular emphasis on investments in Associates and Joint Ventures, together with foreign currency issues.

Learning Outcomes

• understanding of post acquisition changes in reserves, ownership interests and disclosure requirements;
• understand the concept of 'joint control' and the accounting for joint ventures;
• understand the theory of foreign currency transactions, including purchase, sale and hedging;
• development of skills in foreign currency translation;
• understand the possible methods to account for investments in associates. Knowledge of equity method fundamentals and where to use the equity method.

Graduate Qualities

• The ability to adapt knowledge to new situations;
• The ability to communicate effectively with a range of audiences;
• The ability to calculate, produce, interpret and communicate numerical information.

Prerequisites:

As contained in the JCU/GuangZhou University agreement.

Availabilities
, , Study Period 40
Census Date 31-Aug-2005
Face to face teaching 08-Aug-2005 to 11-Nov-2005
Contact hours:	26 hours 12 hours
Assessment:	(50%); (50%).

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.