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PAGE1国际会计（双语）课程教学大纲CourseCode:06333111CourseType:ElectiveSpecialty:FinancialmanagementGradesandHours:2/32Pre-studiedCourses:Accounting,ManagementEconomicsI.CourseDescriptionThiscourseintroducestheinternationalaccountingdevelopmentandnewenvironment.ComparetheEuropeanaccounting,Americanaccounting,andAsianaccounting.Introducethereportinganddisclosureregulations’developments.Mastertheforeigntranslation.Mastertheglobalaccountingandauditingstandards.Knowmoreaboutthemanagementrisks.Mastertheskillsaboutanalyzinginternationalfinancialstatement.LecturescheduleWeekTopicsChapterinthetextbook1IntroductionChapter12DevelopmentandClassificationChapter23ComparativeAccounting:EuropeChapter34ComparativeAccounting:TheAmericasandAsiaChapter45ReportingandDisclosureChapter56ForeignCurrencyTranslationChapter67FinancialReportingandChangingPricesChapter78GlobalAccountingandAuditingStandardsChapter89InternationalFinancialStatementAnalysisChapter910ManagerialPlanningandControlChapter1011FinancialRiskManagementChapter1112InternationalTaxationandTransferPricingChapter12CHAPTER1IntroductionLEARNINGOUTCOMESComprehendhistoricalperspectiveandcontemporaryperspective;knowthegrowthandspreadofmultinationaloperations,financialinnovation,globalcompetition;knowwellthecross-bordermergersandacquisitions.Understandtheinternationalizationofcapitalmarkets:Americas;WesternEurope;Asiaandthecross-borderequitylistingandissuance.

CHAPTER2DevelopmentsandClassificationLEARNINGOUTCOMESToknowwhatisdevelopmentandclassification.Understandfourapproachestoaccountingdevelopments.Masterthelegalsystems:commonlawvs.codelawaccountingandpracticesystems:fairpresentationvs.legalcomplianceaccountingCHAPTER3ComparativeAccounting:Europe

Understandsomeobservationsaboutaccountingstandardsandpractice;IFRSintheEuropeanUnion.MasterFiveNationalFinancialAccountingSystems:France,Germany,CzechRepublic,TheNetherlands,UnitedKingdom.CHAPTER4ComparativeAccounting:TheAmericasandAsia

FiveNationalFinancialAccountingSystems:UnitedStates,Mexico,Japan,China,India.CHAPTER5ReportingandDisclosure

Understandthedevelopmentofdisclosureandvoluntarydisclosure.MastertheregulatoryDisclosurerequirementsandtheUS.SECfinancialreportingdebate.

knowsomereportinganddisclosurePractices.CHAPTER6ForeignCurrencyTranslation

Knowresultsofoperations,reasonsfortranslationandthebackgrOundandterminology.Masterthefinancialstatementeffectsofalternativetranslationrates,andtheforeigncurrencytransactions.Understandthesingle-transactionperspective,two-transactionperspective,foreigncurrencytranslation,multiple-ratemethodsandthefinancialstatementeffects.

CHAPTER7FinancialReportingandChangingPrices

Knowthechangingpricesdefined,typesofinflationadjustments,generalprice-leveladjustments,priceindexesandcurrent-costadjustments.Masterthegeneralprice-leveladjustedcurrentcosts,nationalperspectivesoninflationaccounting.CHAPTER8GlobalAccountingandAuditingStandards

Understandtheadvantagesofinternationalconvergenceandcriticismsofinternationalstandards.Masterthereconciliationandmutualrecognition.Knowsomesignificanteventsinthehistoryofinternationalaccountingstandard.

CHAPTER9InternationalFinancialStatementAnalysis

Understandchallengesandopportunitiesincross-borderanalysis,businessanalysisframeworkdifferencesinstatementformat,internationalbusinessstrategyanalysis.Mastersomeratioanalysisandcashflowanalysis.CHAPTER10ManagerialPlanningandControl

KnowtheBusinessModeling.Understandsomeplanningtools,managementinformationsystems,capitalbudgetingandfinancialreturnperspectives.Masterthemeasuringexpectedreturns,multinationalcostofcapital,systemsIssues,informationIssues.CHAPTER11FinancialRiskManagementIdentifymarketrisks.Quantifytradeoffs.Masterriskmanagementinaworldoffloatingexchangerates.Understandaccountingforhedgeproducts.MasterthehedgeofarecognizedAssetorliabilityoranunrecognizedfirm,hedgeofanetinvestmentinaforeignoperationandspeculatinginforeigncurrency.Understanddisclosureandfinancialcontrol.

CHAPTER12InternationalTaxationandTransferPricing

Understandthediversityofnationaltaxsystemsandthetypesoftaxes.Knowtaxburdens,thetaxadministrationsystems,foreigntaxincentives,harmfultaxcompetition,internationalharmonization,taxationofforeign-sourceincomeanddoubletaxation.GradingClassParticipation10%HomeworkAssignments 20%FinalExam 70%Thegradeswillbeassignedasfollows:90-100 80-89 B70-79C60-69 D0-59 Teachingmethods:Inte

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