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1、國際會計課程簡介課程編號12ACC260課程名稱國際會計課程性質(zhì)必修學(xué) 時32學(xué) 分2學(xué)時分配授課：32實驗：上機(jī)：實踐：實踐（周）：考核方式閉卷考試，平時成績占50% ,期末成績占50%。開課學(xué)院國際教育學(xué)院更新時間適用專業(yè)財務(wù)管理（中澳合作）先修課程會計學(xué)、財務(wù)會計、管理會計課程內(nèi)容:各國會計慣例的多樣化給國際會計協(xié)調(diào)的理論和實踐都帶來了很大的壓力，國際會計學(xué)的主要內(nèi)容是跨國公司的國際會計和管理控制問題，包括財務(wù)報告分析、分部報告、外幣交易和外幣報表折算、通貨膨脹會計等特殊會計問題。該門課程的主要任務(wù)是了解國際會計模式劃分的方式和各國會計多樣性的原因，理解國際會計協(xié)調(diào)面臨的壓力；對世界主要
2、國家的會計慣例進(jìn)行比較；分析跨國公司編制的財務(wù)報告；處理外幣交易并進(jìn)行外幣報表折算；了解通貨膨脹會計的不同方法；了解國際管理會計的一些問題等。Brief IntroductionCode12ACC260TitleInternational AccountingCourse natureRequiredSemester Hours 32 Credits 2Semester HourStructureLecture： 32 Experiment：Computer Lab：Practice：Practice (Week)：AssessmentClosed book examination, usua
3、lly results accounted for 50%, the final gradeaccounted for 50%.Offered byInternational Education CollegeDateforFinancial Management (Sino-Australian cooperation)PrerequisiteAccounting, Financial Accounting, Management AccountingCourse Description:International Accounting provides an overview of the
4、 importance of international accountingand management control to the multinational enterprise and an appreciation of the reasons fordiversity in accounting practices across the world lead to a study of the pressures forharmonisation of practice and theory. Specific topics of financial reporting anal
5、ysis, segmentreporting, foreign currency transactions and translation, accounting for inflation, inanagemcntaccounting will give both a practical and theoretical perspective of current issues in internationalaccounting.The mission of this course is:1. explain the reasons for diversity and the ways t
6、o classify international accountingpractices, understand the pressures for international harmonisation of accounting practice andtheory;2. compare accounting practices in specific topics across major world economies;3. evaluate the usefulness of financial reports prepared by multinational enterprise
7、s;4. analyze the issues involved with foreign currency transactions and translate foreigncurrency financial statements;5. describe the variety of approaches to accounting for inflation;6. describe the nature and problems associated with international management accounting.國際會計課程教學(xué)大綱課程編號12ACC260課程名稱國
8、際會計課程性質(zhì)必修學(xué) 時32學(xué) 分2學(xué)時分配授課：32實驗：上機(jī)：實踐：實踐（周）：考核方式閉卷考試，平時成績占50% ,期末成績占50% o開課學(xué)院國際教育學(xué)院更新時間適用專業(yè)財務(wù)管理（中澳合作）先修課程會計學(xué)、財務(wù)會計、管理會計一、教學(xué)內(nèi)容CHAPTER 1 Introduction to International Accounting1.1 Why study international accounting?1.2 The historical development of accounting worldwide1.3 Environmental influences on acc
9、ounting1.4 Issues important to the study of international accountingDifficulties: List the environmental factors that shape international accounting today.Key points: Identify the issues important to the study of international accounting.CHAPTER 2 Management Control of Multinationals2.1 Internationa
10、l Management Control2.2 International Budgeting process2.3 Intracorporate Transfer Pricing2.4 Performance EvaluationDifficulties: Ways to bring foreign exchange into the budgeting process.Key points: Ways to bring foreign exchange into the budgeting process and performanceevaluation.CHAPTER 3 Divers
11、ity and Classification of International Accounting Systems3.1 Models for classifying international accounting systems.3.2 The accounting system of specific countries.Difficulties: Culture, societal values and accounting.Key points: The accounting system of specific countries.CHAPTER 4 Harmonisation
12、of International Accounting4.1 Why harmonise?4.2 International organisations involved in harmonization4.3 Regional organisationsDifficulties: Why harmonise?Key points: International organisations involved in harmonization.CHAPTER 5 Financial Reporting Analysis5.1 What is financial reporting?5.2 The
13、growth in demand for financial information disclosures by MNEs5.3 Why managers of MNEs voluntarily disclose financial information5.4 Analysis of financial statements.DifTiculties: Analysis of financial statements.Key points: Analysis of financial statements.CHAPTER 6 Segment Reporting by Multination
14、als6.1 What is segment reporting?6.2 The arguments for and against segment reporting6.3 Comparative world practices6.4 Problems areas: the basis of segmentation and reporting material segmentsDifTiculties: Problems areas: the basis of segmentation and reporting material segments.Key points: the basi
15、s of segmentation and reporting material segments.CHAPTER 7 Foreign Currency Transactions7.1 The nature of foreign exchange.7.2 The problem of accounting for foreign currency transactions.7.3 Accounting for purchases from foreign suppliers.7.4 Accounting for sales to foreign buyers, Hedging.Difficul
16、ties: Accounting for Hedging.Key points: Accounting for purchases from foreign suppliers and sales to foreign buyers.CHAPTER 8 Translation of Foreign Currency Financial Statements8.1 Definitions and the various translation methods.8.2 Translation using the current rate and temporal methods.8.3 Discl
17、osure requirements and example.8.4 Comparative world practices.Difficulties: Translation using the current rate and temporal methodsKey points: Translation using the current rate and temporal methodsCHAPTER 9 Accounting for Inflation9.1 Inflation and (he multinational9.2 Methods of accounting for in
18、flation9.3 Comparative worldwide practicesDifficulties: Methods of accounting for inflationKey points: Methods of accounting for inflation二、教學(xué)基本要求CHAPTER 1 Introduction to International AccountingThe overall objective of the subject is to provide you with an overview of whatinternational accounting
19、data is. The subject covers a broad range of topicsincluding why study international accounting, the historical development ofaccounting worldwide, environmental influences on accounting and issues importantto the study of international accounting.CHAPTER 2 Management Control of MultinationalsIn thi
20、s part you will learn about an overview of international management control,international budgeting process, intracorporate transfer pricing and performanceevaluation. It provides you with basic skills, knowledge and attitudes that enableyou to process budgeting and performance evaluation.CHAPTER 3
21、Diversity and Classification of International Accounting SystemsThe overal1 objective of the subject is to provide you with an overview ofdiversity and classification of international accounting systems. The subjectcovers a broad range of topics including models for classifying internationalaccounti
22、ng systems and the accounting system of specific countries. It providesyou with basic skills, knowledge and attitudes that enable you to compare worldwideaccounting practices.CHAPTER 4 Harmonisation of International AccountingThe overall objective of the subject is to provide you with an overview of
23、 howto harmonize international accounting. The subject covers a broad range of topicsincluding why harmonize, the international organisations involved in harmonizationand regional organisations involved in harmonization. It provides you with basicskills, knowledge and attitudes that enable you to an
24、alyze and interpretharmonisation of internationeil accounting.CHAPTER 5 Financial Reporting AnalysisThis topic introduces analysis on financial reporting. It begins with a briefintroduction of the growth in demand for financial information disclosures by MNEs,then discusses why managers of MNEs volu
25、ntarily disclose financial information.The topic finally provides you with basic skills and knowledge that enable you toanalyze international financial statements.CHAPTER 6 Segment Reporting by MultinationalsThe overall objective of the subject is to provide you with an overview of whatis segment re
26、porting by multinationals. The subject covers a broad range of topicsincluding what is segment reporting, the arguments for and against segment reporting,comparative world practices and the basis of segmentation and reporting materialsegments.CHAPTER 7 Foreign Currency TransactionsThe overall object
27、ive of the subject is to provide you with an overview of whatare foreign currency transactions. The subject covers a broad range of topicsincluding the nature of foreign exchange, the problem of accounting for foreigncurrency transactions, accounting for purchases from forei gn suppliers,accounting
28、for sales to foreign buyers and accounting for Hedging.CHAPTER 8 Translation of Foreign Currency Financial StatementsThe overall objective of the subject is to provide you with an overview of whatrange of topics including the definitions and the various translation methods, howto translate foreign c
29、urrency financial statements using the current rate andtemporal methods, disclosure requirements and example, comparat ive world piact ices.CHAPTER 9 Accounting for InflationThe overall objective of the subject is to provide you with an overview of whatis accounting for inflation. The subject covers
30、 a broad range of topics includinginflation and the multinational, methods of account i ng for i nf I at ion and comparativeworldwide practices.三、章節(jié)學(xué)時分配章次總課時課堂講授實驗上機(jī)實踐備注122244344422522622744866966總計3232四、教材與主要參考資料Prescribed text:(DChoi, Frederick D. S. & Gary K. Meek. (2011) International Accounting
31、. (7th ed.). NJ:Prentice-Hall.Recommended reading / resources:Alexander, D., & Archer. S. (2012). Miller International Accounting / Financial ReportingStandards Guide. CCH Incorporated.(2) Alfredson, K., Leo, K., Picker, R., Pacter, P., Loflus, J. Clark., K. & Wise., Victoria. (2009).Applying intern
32、ational accounting standards.(2nd cd). Wiley.(3) Belkaoui, A. (latest edition). International and multinational accounting. Dryden Press.Doupnik, T. & Perera, H. (2012). International Accounting. (3rd ed.). NY: McGraw-Hill.(5) Evans, T. G, Taylor, M. E., & Holzmann, O. (latest edition). Internationa
33、l accounting andreporting. Macmillan.(6) Nobes, C., (2010). Current Debates in International Accounting. Edward Elgar Publishing. Inc.(7) Nobes, C. & Parker, R. (2012) Comparative International Accounting (12th cd.). Hampshire :PearsonRadebaugh, L.,Gray, S. & Black, E. (2006). International Accounti
34、ng and MultinationalEnterprises. (6th ed.). USA: Wiley. Roberts, C., Weetman, P., & Gordon, P. (2008). International Financial Reporting : AComparative Approach. (4(h ed). Prentice-Hall.(10)Saudagaran, S. M. (2009). International accounting: A user perspective (3rd cd.). CCH(ll)Schweikart, J. A., Gray, S. J., & Roberts, C. B. (latest edition). International accounting: A caseapproach. NY: McGraw Hill.Walton, P., Haller, A., & Raffournicr, B. (2003). International accounting. Thomson Learning.執(zhí)筆：審核：批準(zhǔn)：
國際會計課程介紹與教學(xué)大綱
