International Accounting (ILV)

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Course numberM4.05170.20.501
Course codeIntAcc
Curriculum2016
Semester of degree program Semester 2
Mode of delivery Presencecourse
SPPW2,0
ECTS credits3,0
Language of instruction English

On successful completion of this course students will:
understand the scope of issues defined as international accounting, including the theory and research concerning the interrelationships between country-specific factors, accounting systems and practices, and financial reporting information. Students will also be able to discuss the development and current state of accounting systems and practices in selected countries;
critically analyze the process of accounting harmonization in selected geographical regions and globally, including the role of the International Accounting Standards (IAS) Board and its policies of developing international accounting standards; and
evaluate selected accounting issues from an international perspective.

Accounting basics or summer school in Accounting

- International Accounting and International Business
- Classification of Accounting Systems and the Role of Culture
- Comparative International Financial Accounting
- International Financial Statement Analysis
- International Transparency and Disclosure
- International Accounting Standards and Global Convergence
- International Business Combinations, Goodwill and Intangibles
- International Segment Reporting
- Foreign Currency Transactions and Translation
- International Accounting for Price Changes
- Corporate Governance and Control of Global Operations
- International Auditing Issues
-Taxation and Transfer Pricing

Radebaugh, L. H., Gray, S. J., & Black, E. L. (2006). International Accounting and Multinational Enterprises (6th ed.). Hoboken, NJ: Wiley.

Doupnik, T. & Perera, H. (2008). International Accounting (2nd ed.). London: McGraw Hill.

Case study discussions on international accounting issues
Students presentation of accounting practices of different countries

Group case study challenge (30%)
Country presentation (30%)
Final Exam (40%)