|International Accounting, 7,5 ECTS Credits|
|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
- describe potential problems in analyzing foreign financial statements.
|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.
|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.|
|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.
At least two years of undergraduate studies, one of which must be in a discipline relevant to the course.
|The course is graded according to the ECTS grading scale A-F|
|The course literature is decided upon by the department in question.|
|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.