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1、《國(guó)際會(huì)計(jì)》課程簡(jiǎn)介 課程編號(hào) 12ACC260 課程名稱 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)

2、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 Introduction Code 12ACC260 Title International Accounting Course nature Required Semester Hours 32 Credits 2 Semester Hour Structure Lecture： 32 Exp

3、eriment： Computer Lab： Practice： Practice (Week)： Assessment Closed book examination, usually results accounted for 50%, the final grade accounted for 50%. Offered by International Education College Date for Financial Management (Sino-Australian cooperation) Prerequisite Accounting, Financ

4、ial Accounting, Management Accounting Course Description: International Accounting provides an overview of the importance of international accounting and management control to the multinational enterprise and an appreciation of the reasons for diversity in accounting practices across the world

5、 lead to a study of the pressures for harmonisation of practice and theory. Specific topics of financial reporting analysis, segment reporting, foreign currency transactions and translation, accounting for inflation, inanagemcnt accounting will give both a practical and theoretical perspective of

6、 current issues in international accounting. The mission of this course is: 1. explain the reasons for diversity and the ways to classify international accounting practices, understand the pressures for international harmonisation of accounting practice and theory; 2. compare accounting practi

7、ces 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 foreign currency financial statements; 5. describe the variety of approaches

8、 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 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

9、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 Accounting 1.1 Why study international accounting? 1.2 The historical development of accounting worldwide 1.3 Environmental influences on accounting 1.4 Issues important to the study of international accounting Difficul

10、ties: 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 Multinationals 2.1 International Management Control 2.2 International Budgeting process 2.3 Intraco

11、rporate Transfer Pricing 2.4 Performance Evaluation Difficulties: Ways to bring foreign exchange into the budgeting process. Key points: Ways to bring foreign exchange into the budgeting process and performance evaluation. CHAPTER 3 Diversity and Classification of International Accounting Syste

12、ms 3.1 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 Accounting 4.1 Why harmonis

13、e? 4.2 International organisations involved in harmonization 4.3 Regional organisations Difficulties: Why harmonise? Key points: International organisations involved in harmonization. CHAPTER 5 Financial Reporting Analysis 5.1 What is financial reporting? 5.2 The growth in demand for financia

14、l information disclosures by MNEs 5.3 Why managers of MNEs voluntarily disclose financial information 5.4 Analysis of financial statements. DifTiculties: Analysis of financial statements. Key points: Analysis of financial statements. CHAPTER 6 Segment Reporting by Multinationals 6.1 What is se

15、gment reporting? 6.2 The arguments for and against segment reporting 6.3 Comparative world practices 6.4 Problems areas: the basis of segmentation and reporting material segments DifTiculties: Problems areas: the basis of segmentation and reporting material segments. Key points: the basis of se

16、gmentation and reporting material segments. CHAPTER 7 Foreign Currency Transactions 7.1 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. Dif

17、ficulties: Accounting for Hedging. Key points: Accounting for purchases from foreign suppliers and sales to foreign buyers. CHAPTER 8 Translation of Foreign Currency Financial Statements 8.1 Definitions and the various translation methods. 8.2 Translation using the current rate and temporal met

18、hods. 8.3 Disclosure requirements and example. 8.4 Comparative world practices. Difficulties: Translation using the current rate and temporal methods Key points: Translation using the current rate and temporal methods CHAPTER 9 Accounting for Inflation 9.1 Inflation and (he multinational 9.2

19、Methods of accounting for inflation 9.3 Comparative worldwide practices Difficulties: Methods of accounting for inflation Key points: Methods of accounting for inflation 二、教學(xué)基本要求 CHAPTER 1 Introduction to International Accounting The overall objective of the subject is to provide you with an o

20、verview of what international accounting data is. The subject covers a broad range of topics including why study international accounting, the historical development of accounting worldwide, environmental influences on accounting and issues important to the study of international accounting. CH

21、APTER 2 Management Control of Multinationals In this part you will learn about an overview of international management control, international budgeting process, intracorporate transfer pricing and performance evaluation. It provides you with basic skills, knowledge and attitudes that enable you

22、to process budgeting and performance evaluation. CHAPTER 3 Diversity and Classification of International Accounting Systems The overal1 objective of the subject is to provide you with an overview of diversity and classification of international accounting systems. The subject covers a broad rang

23、e of topics including models for classifying international accounting systems and the accounting system of specific countries. It providesyou with basic skills, knowledge and attitudes that enable you to compare worldwide accounting practices. CHAPTER 4 Harmonisation of International Accounting

24、 The overall objective of the subject is to provide you with an overview of how to harmonize international accounting. The subject covers a broad range of topics including why harmonize, the international organisations involved in harmonization and regional organisations involved in harmonization

25、. It provides you with basic skills, knowledge and attitudes that enable you to analyze and interpret harmonisation of internationeil accounting. CHAPTER 5 Financial Reporting Analysis This topic introduces analysis on financial reporting. It begins with a brief introduction of the growth in de

26、mand 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 to analyze international financial statements. CHAPTER 6 Segment Reporting by Multina

27、tionals The overall objective of the subject is to provide you with an overview of what is segment reporting by multinationals. The subject covers a broad range of topics including what is segment reporting, the arguments for and against segment reporting, comparative world practices and the bas

28、is of segmentation and reporting material segments. CHAPTER 7 Foreign Currency Transactions The overall objective of the subject is to provide you with an overview of what are foreign currency transactions. The subject covers a broad range of topics including the nature of foreign exchange, the

29、 problem of accounting for foreign currency 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 Statements The overall objective of the subject is to provide you wit

30、h an overview of whatrange of topics including the definitions and the various translation methods, how to translate foreign currency financial statements using the current rate and temporal methods, disclosure requirements and example, comparat ive world pi'act ices. CHAPTER 9 Accounting for In

31、flation The overall objective of the subject is to provide you with an overview of what is accounting for inflation. The subject covers a broad range of topics including inflation and the multinational, methods of account i ng for i nf I at ion and comparative worldwide practices. 三、章節(jié)學(xué)時(shí)分配 章次

32、 總課時(shí) 課堂講授 實(shí)驗(yàn) 上機(jī) 實(shí)踐 備注 1 2 2 2 4 4 3 4 4 4 2 2 5 2 2 6 2 2 7 4 4 8 6 6 9 6 6 總計(jì) 32 32 四、教材與主要參考資料 Prescribed text: (DChoi, Frederick D. S. & Gary K. Meek. (2011) International Accou

33、nting. (7th ed.). NJ: Prentice-Hall. Recommended reading / resources: ⑴Alexander, D., & Archer. S. (2012). Miller International Accounting / Financial Reporting Standards Guide. CCH Incorporated. (2) Alfredson, K., Leo, K., Picker, R., Pacter, P., Loflus, J. Clark., K. & Wise., Victoria. (2009)

34、. Applying international accounting standards.(2nd cd). Wiley. (3) Belkaoui, A. (latest edition). International and multinational accounting. Dryden Press. ⑷Doupnik, T. & Perera, H. (2012). International Accounting. (3rd ed.). NY: McGraw-Hill. (5) Evans, T. G, Taylor, M. E., & Holzmann, O. (late

35、st edition). International accounting and reporting. 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 : Pearson ⑻Radebaugh, L.,Gray, S. & Blac

36、k, E. (2006). International Accounting and Multinational Enterprises. (6th ed.). USA: Wiley. ⑼ Roberts, C., Weetman, P., & Gordon, P. (2008). International Financial Reporting : A Comparative 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 case approach. NY: McGraw Hill. ?Walton, P., Haller, A., & Raffournicr, B. (2003). International accounting. Thomson Learning. 執(zhí)筆： 審核： 批準(zhǔn)：