company, makes a sale and ships goods to Jose, SA, a Mexican customer, for $100,000 (U.S.). Sale to foreign customer Suppose that on February 1, 2006, Joe Inc., a U.S. Learning Objective 2ġ3 International Transactions, FDI and Related Accounting Issues Sale to foreign customer This gives rise to foreign exchange risk as the value of the foreign currency is likely to change in relation to the company’s home country currency (e.g., U.S dollars). Learning Objective 2ġ2 International Transactions, FDI and Related Accounting Issues Often, the sale is made on credit and it is agreed that the foreign customer will pay in its own currency (e.g., Mexican pesos). Sale to foreign customer Most companies’ first encounter with international business occurs as sales to foreign customers. The accounting practices of companies in response to their own international business activities The differences in accounting standards and practices between countries Learning Objective 1ġ1 International Transactions, FDI and Related Accounting Issues International Accounting can be described at three different levels: The influence on accounting by international political groups such as the OECD, UN, etc. Examine the importance of international trade, FDI, and multinational enterprises (MNEs) in the global economy Explain the notion of international harmonization of accounting standards 6. Describe the practice of cross-listing on foreign stock exchanges 5. Explain reasons for, and accounting issues associated with, foreign direct investment (FDI)ĩ Introduction to International Accounting Describe accounting issues created by international trade 3. Understand the nature and scope of international accounting 2. World Wide Accounting Diversity 03 International Harmonization of Financial Reporting 04 International Financial Reporting Standard 05 Comparative Accounting 06 FX Transaction and Hedging 07 Translation of Foreign Currencyĥ MATERI SETELAH UTS 08 Additional Financial Reporting Issues 09 10ĮBM914 - Pemasaran Internasional Rina Anindita MATERI SETELAH UTS 08 Additional Financial Reporting Issues 09 Analysis of Foreign Financial Statements 10 International Taxation 11 International Transfer Pricing 12 Strategic Accounting Issues in Multinational Corporations 13 Comparative International Auditing and Corporate Governance 14Įvaluasi Hasil Pembelajaran Diskusi dan Partisipasi 10% Penulisan Makalah Individu 20% Penyajian dan Penyelesaian KasusĒ0% Ujian Tengah Semester 25% Ujian Akhir Semester 25% EBA 604 – Akuntansi Internasionalħ Introduction to International AccountingĬhapter 1 Introduction to International AccountingĨ Introduction to International Accounting EBA 604 – Akuntansi InternasionalĤ MATERI SEBELUM UTS 01 Introduction to International Accounting 02
Fokus pengajaran pada aspek akuntansi internasional maka pembahasan di kelas menitik beratkan pada pembahasan metode pemeriksaan akuntansi melalui penyampaian materi, diskusi dan presentasi tugas kelompok, serta tugas dan partisipasi individu. Dengan pendalaman ini diharapkan dapat memperkuat pemahaman konsep atau teori akuntansi bagi mahasiswa. Selanjutnya, matakuliah ini juga dirancang untuk mendalami berbagai isu penting dalam akuntansi untuk perusahaan multinasional. Dengan pemahaman ini mahasiswa diharapkan mendapatkan orientasi global dari akuntansi dan memahami perbedaan antar-negara dalam hal format, isi, dan disklosur dalam pelaporan keuangan. Nama Mata Kuliah : Akuntansi Internasional Bobot sks : 2 sks Deskripsi Mata Kuliah : Matakuliah ini dirancang untuk memungkinkan mahasiswa memahami comparative accounting. Pemasaran Internasional EBM914 #1 VISI DAN MISI UNIVERSITAS ESA UNGGUL EBA 604 – Akuntansi Internasional Rina Aninditaģ DETAIL MATA KULIAH Kode Mata Kuliah : EBA 604 PERTEMUAN #1 EBA 604 AKUNTANSI INTERNASIONAL PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ESA UNGGUL Presentation on theme: "Akuntansi Internasional"- Presentation transcript:
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