University of the South Pacific
Area of Study
Taught In English
AF102 or AC102
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Credits3 - 4
Recommended U.S. Semester Credits3 - 4
Recommended U.S. Quarter Units4 - 6
Hours & Credits
OverviewThis course is designed to provide an understanding of the regulatory framework that governs financial reporting practice, a sine qua non for any professional in the discipline of accounting. The course considers the justification for the regulation of accounting practice, the need for ongoing critical review of accounting regulations and consequent changes. The course will expose students to the current state of financial reporting practice and offer explanations as to why regulators have seen fit to establish such practices. Students will be encouraged to demonstrate competency in applying financial reporting practices, and to consider how such practices may continue to evolve.
Courses and course hours of instruction are subject to change.
Eligibility for courses may be subject to a placement exam and/or pre-requisites.
Some courses may require additional fees.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
Please reference fall and spring course lists as not all courses are taught during both semesters.
Availability of courses is based on enrollment numbers. All students should seek pre-approval for alternate courses in the event of last minute class cancellations
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.