| 授業の目的 【日本語】 | | |
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| 授業の目的 【英語】 | | | Aims This course is intended to provide an opportunity for students to learn and understand international aspects of accounting, which will enhance ability to do research and look for solutions for the accounting policy making. |
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| 到達目標 【日本語】 | | |
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| 授業の内容や構成 | | 1. Introduction
2. History of Japanese Accounting
3. Corporate Disclosure in Japan: Overview
4. Chapter 11 Financial Reporting in Japan
5. Corporate Disclosure in Japan: Auditing
6. Stated Capital
7. Distributable Amount
8. Japanese GAAP and JMIS
9. Chapter 2: Accounting for Business Combinations
10. Chapter 3: Consolidated Financial Statements-Date of Acquisition
11. Chapter 4: Consolidated Financial Statements After Acquisition
12. Chapter 5: Allocation and Depreciation of Differences Between Implied and Book Values
13. Chapter 11: International Financial Reporting Standards
14. Presentation of essay
15. Summary
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| 履修条件・関連する科目 | | | Ability to speak and discuss accounting and bookkeeping in English will be required to attend this course. This course is recommended for students who have finished studying Introductory Accounting and Financial Accounting (or Intermediate Accounting). |
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| 成績評価の方法と基準 | | | Your overall grade in the class will be decided based on the following: Test and Quizzes in NUCT (30%), Presentation (40%), Essay (30%). Passing criteria is 60% of the overall grade. |
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| 教科書・参考書 | | Christopher Nobes & Robert B. Parker, Comparative International Accounting, Pearson Education Limited; 13th edition, ISBN-13: 978-1292081908
Debra C. Jeter & Paul K. Chaney, Advance Accounting, Wiley; 7th edition, ISBN 978-1-119-37325-4
Carsten Gerner-beuerle & Michael Schillig, Comparative Company Law, Oxford University Press, ISBN-13: 978-0199572205 |
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| 課外学習等（授業時間外学習の指示） | | | You will be required to read all of the assigned readings and prepare presentation for the assigned accounting issues. |
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| 注意事項 | | |
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| 授業開講形態等 | | |
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| 遠隔授業（オンデマンド型）で行う場合の追加措置 | | |
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