授業の目的 【日本語】
Goals of the Course(JPN) | | | 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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授業の目的 【英語】
Goals of the Course | | | 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】
Objectives of the Course(JPN) | | The goals of this course are to
・be able to understand and explain the country uniqueness (including legal aspects) of accounting policy using Japan as an example.
・be able to understand and explain some advanced contents of financial accounting such as consolidated financial statements. |
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授業の内容や構成
Course Content / Plan | | １ Introduction
２ History of Japanese Accounting (1)
３ History of Japanese Accounting (2)
４ Causes and examples of international differences
５ International classification of financial reporting
６ Introduction to international harmonisation
７ The background to financial reporting by listed groups
８ IFRS in context: concepts, presentation and revenue
９ IFRS in context: assets and liabilities
10 IFRS in context: group accounting
11 Different versions of IFRS practice
12 Financial reporting in the United States
13 Essay Presentation (1)
14 Essay Presentation (2)
15 Summary |
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履修条件・関連する科目
Course Prerequisites and Related Courses | | | Ability to speak and discuss accounting and bookkeeping in English will be required to attend this course. This course is recommended (but not required) 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
Course Evaluation Method and Criteria | | | Your overall grade in the class will be decided based on the following: Assignments in NUCT (40%), Presentation (40%), Essay (20%). Passing criteria is 60% of the overall grade. Understanding the contents of the intermediate international accounting course will be required. The procedure for “withdrawing the course” will not be applied. Not submitting essay will be graded as ‘Absent’. |
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教科書・参考書
Textbook/Reference Book | | Textbook: Christopher Nobes & Robert B. Parker, Comparative International Accounting, Pearson Education Limited; 14th edition.
Other reference will be announced during the class if necessary. |
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課外学習等（授業時間外学習の指示）
Study Load(Self-directed Learning Outside Course Hours) | | | 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
Notice for Students | | | You are responsible for knowing about any changes in the syllabus, or any other information announced in class. You are responsible to attend every class. No make-ups will be allowed without prior approval by the instructor. |
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授業開講形態等
Lecture format, etc. | | If the educational activity level is 1 or less, face-to-face lessons will be held in principle. However, for students who do not wish to take face-to-face lessons, it will be conduct "face-to-face / ICT-based remote classes (two-way or simultaneous on-demand)". ICT-based remote classes will be conduct by NUCT etc. When conducting an on-demand lesson, students should use the NUCT feature "Messages" to ask teachers questions and exchange opinions about lessons between students.
* If the class format changes after registration (after this notification), we will notify you on the NUCT class site. |
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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
Additional measures for remote class (on-demand class) | | |
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