授業の目的 【日本語】
Goals of the Course(JPN) | | | This course is designed to benefit students by acquiring fundamental knowledge of international accounting standards and financial reporting practices in a global setting. The course focuses on various accounting issues, theories and practices related to international business activities. |
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授業の目的 【英語】
Goals of the Course | | | This course is designed to benefit students by acquiring fundamental knowledge of international accounting standards and financial reporting practices in a global setting. The course focuses on various accounting issues, theories and practices related to international business activities. |
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到達目標 【日本語】
Objectives of the Course(JPN) | | After completion of the course, students are expected to be able to:
1. Identify and describe international financial reporting with the extensive knowledge of international accounting.
2. Comprehend and interpret the consolidated financial statements prepared in accordance with the International Financial Reporting Standards (IFRS).
3. Analyze financial information disclosed by multinational corporations and conduct research on business issues related to international accounting. |
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授業の内容や構成
Course Content / Plan | | 1. Introduction: Evolution of a Multinational Corporation
2. Worldwide Accounting Diversity: Part 1
3. Worldwide Accounting Diversity: Part 2
4. Harmonization of Accounting Standards
5. Convergence of Financial Reporting Standards
6. IFRS_Property, Plant and Equipment, and Impairment of Assets
7. IFRS_Intangible Assets and Goodwill
8. IFRS_Financial Instruments
9. IFRS_Business Combinations and Consolidated Financial Statements
10. IFRS_Disclosure and Presentation Standards
11. Translation of Foreign Currency Financial Statements: Part 1
12. Translation of Foreign Currency Financial Statements: Part 2
13. Financial Reporting in Japan: Part 1
14. Financial Reporting in Japan: Part 2
15. Concluding remarks and Q&A |
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履修条件・関連する科目
Course Prerequisites and Related Courses | | ・TOEFL iBT 80 or higher recommended (but not required).
・Students must have completed Introduction Accounting I and II. If a student who has not completed the courses wishes to take the International Accounting course, please contact the instructor before registering. |
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成績評価の方法と基準
Course Evaluation Method and Criteria | | ・Course grades will be determined on the basis of the performance in the following dimensions:
Written assignments (30%), Quizzes (40%) and Final exam (30%).
・Passing criteria is 60% of the overall grade.
・The procedure for “withdrawing the course” will not be applied.
・Not attending the final exam will be graded as ‘Absent’. |
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教科書・参考書
Textbook/Reference Book | | ・ Doupnik, T., M. Finn, G. Gotti, and H. Perera (2020) International Accounting. 5th ed. McGraw-Hill Education. ISBN: 978-1-260-54798-6.
・ Nobes, C., and R. Parker (2020) Comparative International Accounting. 14th ed. Pearson. ISBN: 978-1-292-29646-3.
・ 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) | | | Students are expected to have read the corresponding chapter of the textbook and have completed the assigned problems. |
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注意事項
Notice for Students | | ・These descriptions and schedules are subject to change and any changes will be informed through TACT.
・A stand-alone, non-programmable calculator will be permitted for the final exam. Graphing calculators and programmable calculators will not be permitted.
・ Smartphone must be turned off during class. |
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授業開講形態等
Lecture format, etc. | | ・ Face-to-face classes will be conducted every week.
・ Students who are unable to attend face-to-face classes may attend classes via ZOOM, depending on the reason for their inability to attend.. |
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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) | | | Q&A sessions will be implemented after every class for 30 minutes on ZOOM. |
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質問への対応方法
Office hour | | Contact the instructor via either TACT or e-mail.
e-mail: jay.kang@soec.nagoya-u.ac.jp |
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