《International Accounting》Syllabus

Course Number:           2110020712

Course Name:               International accounting

Instructors:                    Tong LIU

Required Text:              Wang Shanping,Tang Hong.International Accounting (3rd Edition),[M]. Dongbei University of Finance and Economics Press,2022.

Course Description:      International Accounting is an elective course for the undergraduate major of Financial management. It is a comprehensive course that mainly studies and compares accounting standards and accounting practices of different countries, summarizes internationally recognized accounting principles and formulates international accounting standards, so as to coordinate accounting practices of different countries and solve international problems of multinational corporations. and promote the flow of international capital and the development of international economy. Through the study of this course, students should not only master the content system of this course, broaden their theoretical horizons, increase employment channels, but more importantly, cultivate the ability to analyze and solve problems by using the theories in this course.

                                                                                                   Credit/Teaching Hours

Outline of UG CPC Topics Covered in this Course:    (2Credits/30 Teaching Hours)

Ⅰ.Basic Concepts and Development of International Accounting  4 Teaching Hours

- What is International Accounting

- Objectives of International Accounting

- the Content System of International Accounting

- International Accounting and Accounting Internationalization

Ⅱ.International Comparative Accounting                      4 Teaching Hours

-the Basic Methods of International Comparative Accounting

- Accounting Model and its Classification

-Accounting Models and Characteristics of Important Countries and Regions        

III. International Accounting Convergence                     4 Teaching Hours

-Understanding and Development of International Accounting Convergence

-the Motivation and Obstacle of International Accounting Convergence

-the Development of International Accounting Convergence

IV. Accounting for International Price Changes                 6 Teaching Hours

-Accounting Problems of Price Changes

-Basic Theory of Price Changes

-General Purchasing Power Accounting

-Current Value Accounting

-International Problems in Accounting for Price Changes

Ⅴ.International Consolidated Accounting Reports              6 Teaching Hours

-Overview of Consolidated Accounting Reports

-Consolidated Accounting Reports: Nature, Objectives and Scope

- Control: The Conceptual Basis of Consolidated Accounting Reports

-Basic Principles for Preparing Consolidated Financial Statements

-Preparation of Consolidated Statements on the Acquisition Date of Equity Rights

-Preparation of Consolidated Statements After the Acquisition of Equity Rights

-International Problems in Consolidated Accounting Reports

Ⅵ. International Management Accounting                   4 Teaching Hours

-Overview of International Management Accounting

- International Strategic Management Accounting

-International Financing Accounting

- Accounting for International Investment Decisions

-International Responsibility Accounting

Ⅶ. International tax accounting                            4 Teaching Hours

- Tax Accounting: Some Basic Theoretical Problems Analysis

- International Differences in Taxable Income

- Utilization of International Tax Benefits

Total (Teaching Hours)                                            32  

Summary of UG CPC Topics Covered in this Course:        (32 Teaching Hours)