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1《国际会计》（双语）课程教学大纲课程编号：02133制定单位：会计学院制定人（执笔人）：宋京津，王宏*******制定（或修订）时间：2011年8月26日江西财经大学教务处2《国际会计》（双语）课程教学大纲一、课程总述本课程大纲是以2011年国际会计（双语）本科专业人才培养方案为依据编制的。课程名称国际会计（双语）课程代码02133课程性质专业选修课先修课程会计学基础、中级会计学、高级会计学总学时数32周学时数2开课院系会计学院任课教师宋京津、章美珍、王宏、何燕芳编写人王宏编写时间2011年8月26日课程负责人宋京津大纲主审人余新培使用教材国际会计学，宋京津主编，中国财政经济出版社教学参考资料1、国际会计学FrederickD.S.ChoiGaryK.Meek著，方红星改编，东北财经大学出版社2、Financialreporting(international),ACCATheofficialtextfortheprofessionalqualification,ACCAofficialpublisherDecember2004/June20053、CarlS.K.Warren2002,Accounting,20thed,South-WesternCollegePublishing,adivisionofThomsonLearning.4、RickAntle2002,Financialaccounting,South-WesternCollegePublishing,adivisionofThomsonLearning.课程教学目的Theobjectiveofthecurriculaistosensitizestudentstotheinternationaldimensionsofaccounting,financialreporting,andfinancialcontrol.Theworldinwhichtheywillpursuetheirprofessionalcareersisaworlddominatedbyglobalbusinessandinvestmentdecisions.Asmostofthesedecisionsarepremisedonfinancialdata,knowledgeofinternationalaccountingiscrucialforachievingproperunderstandinginexternalandinternalfinancialcommunications.课程教学要求Thecourseofstudywillconsistoflectures,readingassignment,homeworkproblems,classdiscussionsandactivities,andexaminations.Classattendanceisrequirementofthiscourse.Studentsarerequiredtoattendeachclass,andremaininclassfortheentiresession,unlessconditionsoverwhichtheyhavenocontrolpreventtheirbeingpresentand/orremainingfortheentireclasssession.Priortoeachclasssession,studentsarerequiredtocompletethereadingandhomeworkproblemassignmentsprescribedinlastsession.Ashortquizmaybegiveneachweekontheassignedreadings.3本课程的重点和难点1.ACCOUNTINGFORCURRENCYEXCHANGERATECHANGES2.SELECTEDFINANCIALREPORTINGANDDISCLOSUREISSUESINTHEGLOBALCONTEXT课程考试方式开卷考试，考查点为：1.Majorinternationalorganizationspromotingaccountingharmonization2.ForeigncurrencytransactionsandForeigncurrencytranslation3.Typesofinflationadjustments:Generalprice-leveladjustmentsandcurrentcostadjustments4.TheRoleofFinancialReportinginEmergingCapitalMarkets5.Explanationofsomeaccountingkeyterms4二、教学时数分配章目教学内容学时教学时数分配课堂讲授实验（上机）0Introductiontothecourse22Chaper1Environmentfactorsforfinancialreporting;Internationalizationofcapitalmarkets22Chaper2Overviewofmajorinternationalorganizationspromotingaccountingharmonization44Chaper3Foreigncurrencytransactionsandforeigncurrencytranslation44Chaper4Businesscombination88Chaper5Consolidatedfinancialstatement22Chaper6Accountingforchangingprice22Chaper7Accountingforfinancialinstruments22Chapter8Financialreportingindifferentcountries44Chapter9Corporategovernance22合计32325三、单元教学目的、教学重难点和内容设置StudyguideforinternationalaccountingCHAPTER1IntroductiontointernationalaccountingLEARNINGOBJECTIVES:1.Toidentifyandunderstandtheimportanceoftheeightfactorsthathasasignificantinfluenceonaccountingdevelopment.2.TounderstandthedefinitionofIAofthistextbook.3.TobefamiliarwiththedetailedcontentsofIACHAPTEROUTLINEDevelopmentofIAEightfactors▪SourcesofFinance–Incountrieswithstrongequitymarkets,Di...