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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   723G13

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. Participation in seminars and team work is mandatory. Students are responsible for their own learning process, and lectures provide perspectives on the course content, thus giving an opportunity for students to facilitate the process of structuring the course content. Students may have to prepare tasks and assignments for class discussions and team work.

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 failing an exam covering either the entire course or part of the course two times are entitled to have a new examiner appointed for the reexamination. 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 with at least 60 ECTS credits in Business administration (equivalent). Documented knowledge of English equivalent to "Engelska B"; i.e. English as native language or an internationally recognized test, e.g. TOEFL (minimum scores: Paperbased 575 + TWE-score 4.5, internetbased 90 TWE-score 20), IELTS, academic (minimum score: Overall band 6.5 and no band under 5.5), or equivalent.

GRADING

The course is graded according to the ECTS grading scale A-F

CERTIFICATE

Course certificate is issued by the Faculty Board on request. The Department provides a special form which should be submitted to the Student Affairs Division.

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: LiU-2008/00111   Course Code: 723G13           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   The syllabus was approved by the Board of Faculty of Arts and Science 2008-12-20