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Courses / Modules / MANG6025 International Accounting and Taxation

International Accounting and Taxation

When you'll study it
Semester 1
CATS points
ECTS points
Level 7
Module lead
Nouha Saber
Academic year

Module overview

The module will provide students with an understanding of the nature of accounting practices and taxation of international activities. With respect to accounting it emphasises the importance of a country’s cultural, social, economic, legal and political environment in determining the nature of the rules and regulations which govern its financial reporting practices. In this respect, the problems of financial reporting diversity across countries as a result of the increasing internationalisation of business are explored. Attempts to harmonise/internationalise accounting practices by various international organisations are also examined. Aspects of multinational financial management are also examined. International transactions and organisations provide challenges for both mangers and tax authorities. Taxation can influence various aspects of an organisational including its structure, locations and internal management and control. In this context recent developments in international taxation will be examined.