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現在位置: ホーム ja シラバス(2020年度) 経営管理大学院 専門科目 3560000 International Accounting

3560000 International Accounting

JA | EN

科目ナンバリング
  • P-MGT75 60098 LE44
開講年度・開講期 2020・後期集中
単位数 2 単位
授業形態 講義
配当学年 1
対象学生 大学院生
使用言語 英語
曜時限 集中
教員
  • 山田 善隆(非常勤講師)
授業の概要・目的 In the midst of the globalization of business activities, the knowledge of the International Financial Reporting Standards ("IFRS") has become a part of the requisites for international business executives and managers. This course is designed to enable the participants to obtain basic knowledge and skills for interpreting and analyzing financial information under the IFRS context. In order to achieve the objective, the course will cover (1) background, (2) core concepts and (3) key principles of the IFRS. Then the course will conclude by practicing an analysis of "real-world" IFRS financial statements from investors' and/or management's perspective.
到達目標 By completing the course, the participants will be able to
(1) interpret the financial information as business executives by utilizing the basic knowledge of the IFRS, and
(2) perform more comprehensive analysis of companies or organizations by combining the analysis of financial information with other business (eg. strategic or operational) perspectives.
授業計画と内容 The course is structured in the "top-down" approach, covering core concepts and content of financial statements first, then exploring key accounting principles behind each major financial statement item. In each session, key points will be introduced by the instructor, followed by instructor-led interactive discussions among the class participants. Real cases and practical topics will be delivered so that the students can have practical insights and consider implications in the real business world. During the course, each participant (student) will be requested to make a short presentation on his/her analysis of the financial statements of a selected company.
< Tentative course plan >
1 Course Introduction and History of the IFRSs
2 Conceptual Framework and Other Key Concepts
3 IFRS Financial Statements
4 Revenue, Cost of Sales & Inventory
5 Cash & Receivables
6 Plant Assets and Intangible Assets
7 Liabilities & Equity
8 Investments
9 Business Analysis Combining Strategic and Financial Perspectives (1)
10 Business Analysis Combining Strategic and Financial Perspectives (2)
11 Financial Reporting Regimes around the World
12 Fraud and Internal Controls
13 Student Presentations on Financial Statement Analysis (1)
14 Student Presentations on Financial Statement Analysis (2)
15 Course Summary and Feedback 
*The above course plan is subject to change to accomodate students' needs.
成績評価の方法・観点 The grade will be determined according to the following criteria:
Class participation and contribution: 50%
Presentation and short write-up: 50%
履修要件 Prerequisites: General understanding of business and management
Having basic knowledge in accounting is preferable but not necessary (The course is designed for non-accouting major business students.)
授業外学習(予習・復習)等 During the course, you will be required to prepare
(1) a short (1 page) write-up on accounting standards used in your country (requiring approx. 2 hours for preparation), and
(2) a short (approx.10-15 mins) presentation of your analysis on a company of your choice (requiring approx. 10-20 hours for preparation).
Details will be given on the Day 1 of the course.
参考書等
  • Financial Accounting with International Financial Reporting Standards, 4th Edition, Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, (Wiley), ISBN: ISBN:978-1-119-50430-6
  • IFRS&#174; Standards Issued at 1 January 2020, IFRS Foundation, (IFRS Foundation), ISBN: ISBN:TBD (to be published in March 2020)