國(guó)際會(huì)計(jì)課程介紹與教學(xué)大綱

國(guó)際會(huì)計(jì)課程簡(jiǎn)介課程編號(hào)12ACC260課程名稱(chēng)國(guó)際會(huì)計(jì)課程性質(zhì)必修學(xué) 時(shí)32學(xué) 分2學(xué)時(shí)分配授課：32實(shí)驗(yàn)：上機(jī)：實(shí)踐：實(shí)踐（周）：考核方式閉卷考試，平時(shí)成績(jī)占50% ,期末成績(jī)占50%。開(kāi)課學(xué)院國(guó)際教育學(xué)院更新時(shí)間適用專(zhuān)業(yè)財(cái)務(wù)管理（中澳合作）先修課程會(huì)計(jì)學(xué)、財(cái)務(wù)會(huì)計(jì)、管理會(huì)計(jì)課程內(nèi)容:各國(guó)會(huì)計(jì)慣例的多樣化給國(guó)際會(huì)計(jì)協(xié)調(diào)的理論和實(shí)踐都帶來(lái)了很大的壓力，國(guó)際會(huì)計(jì)學(xué)的主要內(nèi)容是跨國(guó)公司的國(guó)際會(huì)計(jì)和管理控制問(wèn)題，包括財(cái)務(wù)報(bào)告分析、分部報(bào)告、外幣交易和外幣報(bào)表折算、通貨膨脹會(huì)計(jì)等特殊會(huì)計(jì)問(wèn)題。該門(mén)課程的主要任務(wù)是了解國(guó)際會(huì)計(jì)模式劃分的方式和各國(guó)會(huì)計(jì)多樣性的原因，理解國(guó)際會(huì)計(jì)協(xié)調(diào)面臨的壓力；對(duì)世界主要國(guó)家的會(huì)計(jì)慣例進(jìn)行比較；分析跨國(guó)公司編制的財(cái)務(wù)報(bào)告；處理外幣交易并進(jìn)行外幣報(bào)表折算；了解通貨膨脹會(huì)計(jì)的不同方法；了解國(guó)際管理會(huì)計(jì)的一些問(wèn)題等。Brief IntroductionCode12ACC260TitleInternational AccountingCourse natureRequiredSemester Hours 32 Credits 2Semester HourStructureLecture： 32 Experiment：Computer Lab：Practice：Practice (Week)：AssessmentClosed book examination, usually 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 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 analysis, 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 to 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 enterprises;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(guó)際會(huì)計(jì)課程教學(xué)大綱課程編號(hào)12ACC260課程名稱(chēng)國(guó)際會(huì)計(jì)課程性質(zhì)必修學(xué) 時(shí)32學(xué) 分2學(xué)時(shí)分配授課：32實(shí)驗(yàn)：上機(jī)：實(shí)踐：實(shí)踐（周）：考核方式閉卷考試，平時(shí)成績(jī)占50% ,期末成績(jī)占50% o開(kāi)課學(xué)院國(guó)際教育學(xué)院更新時(shí)間適用專(zhuān)業(yè)財(cái)務(wù)管理（中澳合作）先修課程會(huì)計(jì)學(xué)、財(cái)務(wù)會(huì)計(jì)、管理會(huì)計(jì)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 accounting1.4 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 International 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 Diversity 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 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 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 Multinationals6.1 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 basis 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.Difficulties: 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 Disclosure 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 inflation9.3 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 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 this 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 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 internationalaccounting 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 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 analyze 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 voluntarily 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 reporting 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 objective 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 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 currency financial statements using the current rate andtemporal methods, disclosure requirements and example, comparat ive world pi'act 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 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(shí)分配章次總課時(shí)課堂講授實(shí)驗(yàn)上機(jī)實(shí)踐備注122244344422522622744866966總計(jì)3232四、教材與主要參考資料Prescribed text:(DChoi, Frederick D. S. & Gary K. Meek. (2011) International Accounting. (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 international 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). International 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 Accounting 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)：