International Accounting

Learning Outcomes

By the end of this course, the students will be able to: Compare the main issues of Indonesian accounting standards to International Financial Reporting Standards (IFRS); Apply knowledge and understanding of international accounting through the real cases; Connect the culture and its unique contribution to the accounting standards and practices; Explain the basic concepts of international taxation; Explain the international accounting standards (IAS); Explain the influence of cultural and social values to accounting; Explain the differences between International accounting and other accounting areas; Explain the differences of accounting systems between countries; Show the differences between foreign currency translation and foreign currency transaction with the following impact on the financial statements

Topics

1. International Accounting and International Business: International Accounting Patterns, Culture, and Development
2. Comparative International Financial Accounting I & II
3. International Financial Statement Analysis
4. International Transparency and Disclosure: International Segment Reporting
5. International Accounting Standards and Global Convergence
6. Corporate Governance and Control of Global Operation
7. Accounting for Foreign Currency: Managing Foreign Exchange Exposure
8. International Accounting for Price Changes
9. International Business Combinations, Goodwill, and Intangibles
10. International Budgeting and Performance Evaluation
11. International Auditing Issues
12. International Taxation Issues
13. Cases