授業の目的 【日本語】
Goals of the Course(JPN) | | | This course aims to provide students with a solid foundation in the International Financial Reporting Standards (IFRS) and the practices of financial reporting in a global context. It emphasizes various accounting issues and practices related to international business operations and the IFRS Sustainability Standards. |
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授業の目的 【英語】
Goals of the Course | | | This course aims to provide students with a solid foundation in the International Financial Reporting Standards (IFRS) and the practices of financial reporting in a global context. It emphasizes various accounting issues and practices related to international business operations and the IFRS Sustainability Standards. |
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到達目標 【日本語】
Objectives of the Course(JPN) | | After completing the course, students are expected to be able to:
1. Comprehend, interpret and critically evaluate consolidated financial statements prepared in accordance with IFRS, considering institutional, conceptual, and technical perspectives.
2. Conduct in-depth analysis the financial reporting of multinational corporations with enhanced understanding of IFRS.
3. Describes the framework of sustainability reporting, including the Global Reporting Initiative at the International Sustainability Standards Board and the Sistainability Accounting Standards Board in the US. |
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授業の内容や構成
Course Content / Plan | | 1. Orientation
2. Financial Instruments: Part 1
3. Financial Instruments: Part 2
4. Employee Benefits
5. Income Taxes
6. Leases
7. Disclosure and Presentation Standards
8. Translation of Foreign Currency Financial Statements: Part 1
9. Translation of Foreign Currency Financial Statements: Part 2
10. International Sustainability Reporting: Part 1
11. International Sustainability Reporting: Part 2
12. International Sustainability Reporting: Part 3
13. Financial Reporting in Japan: Part 1
14. Financial Reporting in Japan: Part 2
15. Final Exam |
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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 Introductory Accounting I and II, as well as International Accounting A. If a student who has not completed these courses wishes to take the International Accounting B course, they should 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 based on performance in the following areas:
Written assignments (30%), Quizzes (40%) and Final exam (30%).
・The passing criterion is 60% of the overall grade.
・The procedure for “withdrawing from 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, and G. Gotti (2023) International Accounting. 6th ed. McGraw-Hill Education. ISBN: 978-1-266-20389-3.
・ 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. Any changes will be communicated through TACT.
・A stand-alone, non-programmable calculator will be permitted for the final exam. Graphing calculators and programmable calculators are not be allowed.
・ 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 via Teams, 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 Teams. |
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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: kang.juhyung.h5@f.mail.nagoya-u.ac.jp |
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