Syllabus for International Accounting Course
(in process-last updated 2/23/00)
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A general summary of the course is presented below and is subject to change.  As the course develops, detailed information about the weeks assignment will be linked to "assign", the agenda for the class will be linked to "agenda".  Each page will provide a date as to when it was last updated.  To make sure you are always viewing the most current version, click the Reload button on your browser.  Assignments will be available at least a week before class.

Date General Information
2/17
Culture
Prior to Class
  • Each individual completes technology tutorials
  • National teams meet online with Sharon Lightner or John Eder to test ICQ, Honeycom and Talker
  • Prepare culture tour to present to class and upload any information you want the other students to view

During Class

  • 30 minute introduction of all students
  • Countries present cultural tours
  • Take pictures
  • Discuss how international teams should "meet"
2/24
Culture
Prior to Class
  • Read Chapter 4 of Radebaugh and Gray
  • Complete international team assignment of societal and accounting values
  • Upload the assignment

During Class

  • Discuss societal and accounting values in the different countries and the implication that has on the accounting profession in the different countries
3/2
Ethics
Prior to Class
  • Read short article from Journal of Commerce
  • Complete national team assignment related to ethics
  • Upload the assignment

During Class

  • Discuss ethics of the different countries

 

3/9
Ethics & High Quality Standards

Prior to Class
  • Respond to an Ethics Case of the American Accounting Association
  • Read part of the SEC's Concept Release on International Standards
  • Complete national team assignment related to the elements suggested by the SEC for a high quality global financial reporting structure
  • Submit questions for practitioners who will attend the 3/9 class
  • Use ICQ chat to meet with your international team and discuss differences in your responses to the AAA Ethics case

During Class

  • Discuss the national teams' presentations
  • Discuss the results of the ethics cases from weeks 2 and 4 
  • Ask questions to the practitioners 

 

3/16
Use of IASC

Prior to Class:
  • Read the items assigned and be prepared to contribute to your national team's task
  • Prepare the national presentation
  • Look over the other teams' presentations

During Class

  • Present a summary of your findings
  • Discuss the national teams' presentations
3/23
Restructuring of IASC
Prior to Class:
  • Familiarize yourself with the current events of the IASC as it relates to the restructuring of the IASC
  • Meet with your international team to complete the assignment
  • Review the FASB-SEC Financial Reporting Conference Agenda and post questions

During Class

  • Await further notice from me as to the Internet connectivity I will have in Germany
3/30
Class was postponed due to Sharon being in Germany
4/6
Intangible Assets
Prior to Class:
  • Read the assigned material
  • Look over the annual reports from the other countries
  • Complete the international team assignment

During Class:

  • Have International Teams present assignments
  • Practitioners have been invited to class
4/27
Online Reporting
Prior to Class:
  • Read the assigned material
  • Complete spreadsheets related on online reporting
  • Complete the national team assignment
  • Submit questions to Roger Debreceny

During Class:

  • Have National Teams present assignments
  • Roger Debreceny has been invited to class
5/4
Asset Impairment
Prior to Class:
  • Real assigned material
  • Complete national and international team assignments

During Class:

  • Have national and international teams present findings
  • Discuss
5/18
Standard Setting
Prior to Class
  • International teams summarize major differences between national standards and compare to existing international standards.   International teams develop questions to ask practitioners.

During Class

  • Standard setters attend class

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Copyright © 1998 Sharon Lightner