UTD

SOM - Spring 2005

Comparative International Accounting
AIM 6362 [March 19 – April 23, 2005]
Professor Adolf Enthoven
Saturday 9-4:30
Date Topics Book Chapters** Study Projects and Presentations by Participants at Class Sessions
3/19/05 Introduction & Overview Handouts
Selection of Class Topics / Papers

3/26/05 Critical Aspects & Problems in 1, 2, 3, 4, 5, 6, 8 + (1) International Standards of Accounting & US GAAP
International Accounting & Auditing Handouts
4/2/05 Main Issues in International Accounting 15, 16, 17, 18, 19 (2) Consolidation
(3) Foreign Currency Translation
(4) Liabilities
(5) Segmental Reporting
(6) Inflation Accounting

4/9/05 Other Issues in International Accounting 19, 20, 21, 22 (7) International Financial Analysis
& Auditing + International Taxation + Handouts (8) International Auditing
(9) International Management Accounting
First Exam - PM (3-5) (10) Transfer Pricing
Chapters 1-6 + 15-22 (11) United Kingdom

4/16/05 Country Studies 7, 9, 10, 11, 12, 13 + (12) International Taxation

Handouts (13) The Netherlands
(14) France
(15) Germany
(16) Japan
(17) Other country [to be approved]

4/23/05 Country Studies 13, 14 + Special (18) Russia

Handouts (19) Central and Eastern Europe
(20) China
Second Exam - PM (3-5) (21) Other Country or Topic [to be approved]
Chapters 7-14

** Book: Comparative International Accounting, Nobes & Parker, Prentice Hall, 8th Edition, 2004
Grades: Class Presentation on Topic 10% Note: Each class participant to prepare a brief paper (6-9 pages) on
Class Paper 20% one of the above topics and present their outline in class on the designated
Class Attendance & Class Participation 10% dates. Each presentation about ¾ hour plus time for questions, comments and
First Exam 30% evaluations on the topic. Final paper due on 4/23/05.
Second Exam 30%
100%