《國際會計英》課程教學(xué)大綱課程代碼：ABGS0310課程中文名稱:國際會計課程英文名稱：Internationalaccounting課程性質(zhì)：選修課程學(xué)分?jǐn)?shù)：2課程學(xué)時數(shù)：32授課對象：會計學(xué)本課程的前導(dǎo)課程：中級財務(wù)會計、高級財務(wù)會計、經(jīng)濟法、稅法一、課程簡介國際會計是會計專業(yè)開設(shè)的一門專業(yè)選修課程。其目的與任務(wù)是介紹當(dāng)今世界主要國家的會計理論和實務(wù)，有關(guān)的國際慣例和跨國公司特有的會計實務(wù)，以提高學(xué)生涉外經(jīng)濟管理能力和完善學(xué)生的知識結(jié)構(gòu)。二、教學(xué)基本內(nèi)容和要求Chapter1FINANCIALREPORTINGINTHEGLOBALARENA1.Introduction2.InteractionbetweenAccountinganditsEnvironment3.DiverseRolesofAccountinginCountries4.EffectsofDiversityonCapitalMarkets5.ClassificationsofFinancialAccountingandReportingSystems6.MajorChallengesFacingAccountingGlobally本章重點:Environmentfactorsforfinancialreporting本章難點:Internationalizationofcapitalmarkets課程教學(xué)要求：了解內(nèi)容：InteractionbetweenAccountinganditsEnvironment理解內(nèi)容：DiverseRolesofAccountinginCountries，EffectsofDiversityonCapitalMarketsChapter2 TheMovetoInternationalFinancialReportingStandards1.RationaleforHarmonization2.PressuresforHarmonization3.ObstaclestoHarmonization4.MeasuringHarmonization5.SupranationalOrganizationsEngagedinAccountingHarmonization6.OtherHarmonizationEfforts本章重點:RationaleforHarmonization本章難點:Overviewofmajorinternationalorganizationspromotingaccountingharmonization課程教學(xué)要求：了解內(nèi)容:OtherHarmonizationEfforts理解內(nèi)容：RationaleforHarmonization，PressuresforHarmonization，ObstaclestoHarmonizationChapter3 ACCOUNTINGFORCURRENCYEXCHANGERATECHANGES1.OverviewofForeignCurrencyMarketsandExchangeRates2.ForeignExchangeExposure3.AccountingforExchangeRateFluctuations4.ForeignCurrencyTransactionversusTranslation5.TheInternationalAccountingStandardonForeignCurrencyTranslation本章重點:Foreigncurrencytransactionsandforeigncurrencytranslation本章難點:Foreigncurrencytransactionsandforeigncurrencytranslation課程教學(xué)要求：了解內(nèi)容：OverviewofForeignCurrencyMarketsandExchangeRates理解內(nèi)容：ForeignExchangeExposure掌握內(nèi)容：ForeignCurrencyTransactionversusTranslationChapter4SELECTEDFINANCIALREPORTINGANDDISCLOSUREISSUESINTHEGLOBALCONTEXT1.AccountingforChangingPrices2.AccountingforIntangibleAssets（1）Goodwill（2）Brands,PatentsandTrademarks（3）ResearchandDevelopment3.GeographicSegmentReporting4.EnvironmentalandSocialDisclosures（1）EnvironmentalDisclosures（2）EmployeeDisclosures（3）ValueAddedStatement本章重點:Typesofinflationadjustments本章難點:Segmentalreporting課程教學(xué)要求：了解內(nèi)容：AccountingforChangingPrices理解內(nèi)容：AccountingforIntangibleAssets，GeographicSegmentReporting，EnvironmentalandSocialDisclosuresChapter5 USINGCORPORATEFINANCIALREPORTSACROSSBORDERS1.CorporateResponsestoForeignUsersofFinancialStatements2.CopingwithTransnationalFinancialReporting3.InternationalFinancialStatementAnalysis4.AdditionalIssuesinInternationalFinancialStatementAnalysisAvailabilityofDataReliabilityofDataTimelinessofDataLanguage,TerminologyandFormat本章重點:Reportinganddisclosurepractices本章難點:InternationalFinancialStatementAnalysis課程教學(xué)要求：了解內(nèi)容：CorporateResponsestoForeignUsersofFinancialStatements理解內(nèi)容：CopingwithTransnationalFinancialReporting，AdditionalIssuesinInternationalFinancialStatementAnalysis掌握內(nèi)容：InternationalFinancialStatementAnalysis。Chapter6 FINANCIALREPORTINGINEMERGINGCAPITALMARKETS1.TheNatureandImportanceofEmergingCapitalMarkets2.TheRoleofFinancialReportinginEmergingCapitalMarkets3.CharacteristicsofFinancialReportinginEmergingCapitalMarketsAvailabilityReliabilityComparability4.FinancialReportingPolicyIssuesinEmergingCapitalMarketsInformationAvailabilityStrengtheningEnforcementCapabilityHarmonizationofAccountingStandardsCaveatsBasedonRecentDevelopments5.AccountinginSelectedEmergingCapitalMarkets（1）Mexico（2）People’sRepublicofChina本章重點:Reportingdisclosuresinemergingmarketcountries本章難點:CharacteristicsofFinancialReportinginEmergingCapitalMarkets課程教學(xué)要求：了解內(nèi)容：TheNatureandImportanceofEmergingCapitalMarkets理解內(nèi)容：TheRoleofFinancialReportinginEmergingCapitalMarkets，CharacteristicsofFinancialReportinginEmergingCapitalMarkets，F(xiàn)inancialReportingPolicyIssuesinEmergingCapitalMarketsChapter7 MANAGERIALISSUESININTERNATIONALACCOUNTING1.BudgetingandPerformanceEvaluationUsingAppropriatePerformanceMeasuresUsingAppropriateCurrenciesTransferPricingPoliciesOtherConsiderationsDistinguishingBetweenManagerPerformanceandSubsidiaryPerformanceSomeComparativeEvidenceonBudgetsandPerformanceEvaluationSystems2.GlobalRiskManagementMultinationalCapitalBudgetingManagingForeignExchangeRisk3.TransferPricingMajorConstituentsAffectedbyTransferPricingChoicesTransferPricingMethodsAdvancePricingAgreementsResearchEvidenceonDeterminantsofInternationalTransferPricingMethods本章重點:TransferPricing本章難點:Internationalfinancialanalysis課程教學(xué)要求：理解內(nèi)容：BudgetingandPerformanceEvaluation，GlobalRiskManagement掌握內(nèi)容：TransferPricing三、實驗教學(xué)內(nèi)容及基本要求無四、教學(xué)方法與手段采用比較的教學(xué)方法，將中國國內(nèi)的會計處理方法與國際上的會計處理進(jìn)行比較。五、教學(xué)學(xué)時分配課程內(nèi)容課時數(shù)作業(yè)次數(shù)備注Chaper1FinancialReportinginTheGlobalArena2Chaper2TheMovetoInternationalFinancialReportingStandards2Chaper3AccountingforCurrencyExchangeRateChanges41Chaper4SelectedFinancialReportingandDisclosureIssuesintheGlobalContext141Chaper5UsingCorporateFinancialReportsAcrossBorders21Chaper6FinancialReportinginEmergingCapital2Chaper7ManagerialIssuesinInternationalAccounting21Review4合計324六、考核方