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SYLLABUS
International Accounting, 7,5 ECTS Credits
 
COURSE CATEGORY   Single Subject Course
MAIN FIELD OF STUDY   Business administration - FÖA
SUBJECT AREA  
  COURSE CODE   722G27
AIM OF THE COURSE
After completed the course, the student should be able to:
- describe the major environmental factors that influence national accounting systems and
lead to accounting diversity
- describe the influence that culture is thought to have on financial reporting
- discuss harmonization implications emanating from the Norwalk Agreement (FASB/IASB)
- discuss the mechanism in place for regulating accounting and financial reporting in selected
countries
- describe potential problems in analyzing foreign financial statements.
CONTENTS
Develop analytical capabilities for dealing with international financial reporting and international accounting policy issues and provide an overview of the institutional structures, which have evolved in response to international accounting issues.

The course consists of six modules each covering a specific topic.
Module 1: Introduction to international accounting
Module 2: International harmonization of financial reporting
Module 3: International financial reporting standards
Module 4: Comparative accounting
Module 5 Analysis of foreign financial statements
Module 6: Strategic accounting issues in multinational corporations.
TEACHING
The course will be organized through a combination of lectures/class discussions, and in-class assignments. In addition to those, the students are expected to study on their own. Language of instruction: English.
EXAMINATION
The course content will be examined through mandatory participation in class discussions and team work, and an integrated examination at the end of the course.



Students who have passed an examination may not retake it in order to improve their grades.
ADMISSION REQUIREMENTS

At least two years of undergraduate studies, one of which must be in a discipline relevant to the course.
GRADING
The course is graded according to the ECTS grading scale A-F
CERTIFICATE
COURSE LITERATURE
The course literature is decided upon by the department in question.
OTHER INFORMATION
Planning and implementation of a course must take its starting point in the wording of the syllabus. The course evaluation included in each course must therefore take up the question how well the course agrees with the syllabus.

The course is carried out in such a way that both men´s and women´s experience and knowledge is made visible and developed.
 
International Accounting
International Accounting
 
Department responsible
for the course or equivalent:
EKI - Department of Management and Economics
           
Registrar No: 127/07-41   Course Code: 722G27      
    Exam codes: see Local Computer System      
Subject/Subject Area : Business administration - FÖA          
           
Level   Education level     Subject Area Code   Field of Education  
G2X   Basic level     FÖA   SA