授業の目的 【日本語】
Goals of the Course(JPN) | | | This course is designed to provide students with fundamental knowledge of international accounting standards and financial reporting practices in a global context. It 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 provide students with fundamental knowledge of international accounting standards and financial reporting practices in a global context. It 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 completing the course, students are expected to be able to:
1. Identify and describe international financial reporting practices with the extensive knowledge of international accounting.
2. Comprehend and interpret consolidated financial statements prepared in accordance with 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: Part 1
6. Convergence of Financial Reporting Standards: Part 2
7. Conceptual Framework for Financial Reporting
8. Inventory, and Property, Plant and Equipment
9. Impairment of Assets
10. Intangible Assets
11. Business Combination and Goodwilll: Part 1
12: Business Combination and Goodwill: Part 2
13. Contingent Liabilities and Provision
14. Share Based Payments
15. Concluding Remarks and Assessment |
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履修条件・関連する科目
Course Prerequisites and Related Courses | | ・TOEFL iBT score of 80 or higher recommended (but not required).
・Students must have completed Introductory Accounting I and II. Students who has not completed these courses but wish to enroll in the International Accounting A course 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 the performance in the following components: Participation, Homework and Quizzes (40%), Written assignments (30%),and Final exam (30%).
・The passing criterion is 60% of the overall grade.
・The procedure for “withdrawing from the course” will not apply.
・Failure to attend the final exam will be recorded as 'Absent' or 'W'. |
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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.
・ PKF International Ltd. (2023) Wiley 2023 Interpretation and Application of IFRS Standards. Wiley. ISBN: 978-1394186303.
・ 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 read the corresponding chapters of the textbook and complete the assigned homework and quizzes. |
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注意事項
Notice for Students | | ・These descriptions and schedules are subject to change and any changes will be communicated through TACT or during class.
・Smartphone must be turned off during quizzes and exams. |
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授業開講形態等
Lecture format, etc. | | | ・ Face-to-face classes will be held every week. |
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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 held after 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: kang.juhyung.h5@f.mail.nagoya-u.ac.jp |
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