International Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TIS1302 |
| Type: | Optional obligatory / Professional Studies |
| Curriculum: | T-IB 2007 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2009-2010) |
| Credits: | 4 cr |
| Responsible Teacher: | Do, Nhu |
| Language of Instruction: | English |
Courses During the Academic Year 2009-2010
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 5 | T-IB-3-1 | 2009-08-24 – 2009-12-19 | Nhu Do | English | 2009-08-14 – 2009-09-06 |
| 6 | T-IB-3-2 | 2009-08-24 – 2009-12-19 | Nhu Do | English | 2009-08-14 – 2009-09-06 |
Learning Outcomes
The student realizes the complexity and variety of considerations added to business problems when set in the context of an international environment. The student gets familiar with differences in financial reporting systems and is able to evaluate how the nature of decision-making is affected by international considerations.
Student's Workload
Total work load of the course: 108 h
-of which scheduled studies 52 h
-of which autonomous studies: 56 h
Prerequisites / Recommended Optional Courses
Introduction to Financial Accounting
Contents
International financial accounting: causes of differences, major international differences in financial reporting, international classification and harmonization of financial reporting. Country studies: financial reporting in France, Germany, the UK, the US and in the Asian and Scandinavian countries. Issues in financial reporting: consolidation, currency, translation, segmental reporting. International managerial accounting: international auditing, internal control issues, classification and harmonization of income taxes.
Recommended or Required Reading and Other Learning Resources/Tools
- Nobes, C. Parker, R. Comparative International Accounting. 5th ed. Prentice Hall.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises, independent studies.
Assessment Criteria
1 The student understands some basics of international financial and managerial accounting and reporting
3 The student understands well the basics of international financial and managerial accounting and reporting and can apply learned issues in practice
5 The student understands excellently the basics of international financial and managerial accounting and reporting and can to a great extent apply the learned issues in practice
Assessment Methods
Examination, independent task. Numerical (0-5).