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Front Page > Archived Education > International Business (T-IB) > 2008 > Year 3 > International Accounting (TIS1302)

International Accounting

Structure Type: Study unit
Code: TIS1302
Type: Optional obligatory / Professional Studies
Curriculum: T-IB 2008
Level: Bachelor of Business Administration
Year of Study: 3 (2010-2011)
Credits: 4 cr
Responsible Teacher: Do, Nhu
Language of Instruction: English

Courses During the Academic Year 2010-2011

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
7T-IB-3-22010-08-30 – 2010-12-17Nhu DoEnglish2010-08-20 – 2010-09-05
8T-IB-3-12010-08-30 – 2010-12-17Nhu DoEnglish2010-08-20 – 2010-09-05

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).


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