CO5112 - International Venture Management
[Offered in 2007 only]
| Credit points: | 03 |
| Year: | 2007 |
| Student Contribution Band: | Band 2 |
| Administered by: | School of Business |
This subject 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.
Availabilities | |
| Guangzhou, Block, Study Period 4 | |
| Census Date 30-Mar-2007 | |
| Face to face teaching 24-Feb-2007 to 01-Apr-2007 | |
| Coordinator: | Professor Stephen Graw |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (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.