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International Accounting

Department of Accounting Tunghai University Lecturer: Victoria Shao-Pin Wang Lecture Time: 14:10 16:00, Wednesdays Lecture Venue: TBA Office Hours: by appointment Contact Details: 2284-0828 ext: 312; spwang@nchu.edu.tw

Marking: Attendance and participation: 20% Assignments: 30% Group Reports: 30% Term Reports: 20%

Textbook:International Accounting, Timothy Doupnik and Hector Perera, International Edition 2007, McGraw-Hill/Irwin.

References: International Accounting, Frederick D. S. Choi, Carol Ann Frost and Gary K. Meek, 4th Edition 2002, Prentice Hall.

Course Description: As the globalization trend keeps growing across countries, the importance of harmonization of accounting treatments, the issues of international taxation, international transfer pricing, and even the issues of international auditing and corporate governance have all been brought to the fore. This course introduces the current practices of the above mentioned issues and encourages students to express their opinions on the solutions of these topics.

Date Topics Covered 20/09/2006 Introduction 27/09 Chapter 1 Introduction to International Accounting 04/10 Chapter 2 Worldwide Accounting Diversity 11/10 Chapter 3 International Harmonization of Financial Reporting 18/10 Chapter 4 International Financial Reporting Standards 25/10 Chapter 5 Comparative Accounting

01/11 Chapter 6 Foreign Currency Transactions and Hedging Foreign 08/11 Chapter 6 Foreign Currency Transactions and Hedging Foreign Exchange Risk

15/11 Mid-Term Exam Week; No Classes

22/11 Chapter 7 Translation of Foreign Currency Financial Statements 29/11 Chapter 8 Additional Financial Reporting 06/12 Chapter 9 Analysis of Foreign Financial 13/12 Chapter 10 International Taxation 20/12 Chapter 11 International Transfer Pricing 27/12 Chapter 12 Strategic Accounting Issues in Multinational Corporations 03/01/2007Chapter 12 Strategic Accounting Issues in Multinational Corporations 10/01 Chapter 13 Comparative International Auditing and Corporate Governance

17/01 Final Exam Week; No Classes

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