sesi1 international accounting 2015 mengapa anda perlu belajar akuntansi internasional? standar...

International Accounting

1st session

Introduction

• Dr. Ari Kamayanti, SE., Ak., MM. MSA • 081555737916 • [email protected]

• @AriKamayanti

• arikamayanti

mailto:[email protected]

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Apakah akuntansi? Apa tujuan akuntansi?

Apakah akuntan? Apa tujuan akuntan?

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Sepanjang 2014-2015, Indonesia kedatangan banyak tenaga kerja asal Negeri Tirai Bambu. Kementerian Ketenagakerjaan telah memberi izin kepada 41.365 tenaga kerja Cina untuk masuk ke Indonesia sejak Januari 2014 hingga Mei 2015. Total tenaga kerja Cina yang masih menetap di dalam negeri saat ini sebanyak 12.837 orang.

Sektor yang banyak diisi tenaga kerja Cina pada periode 1 Januari 2014-31 Mei 2015 adalah perdagangan dan jasa (26.579 orang), industri (11.114 orang), dan pertanian (3.672 orang).

Fenomena di Indonesia

Versus

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Mengapa Anda perlu belajar Akuntansi Internasional?

Standar Internasional? Setiap negara memiliki

perbedaan peraturan perpajakan, lingkungan, agama,budaya?

Etika?

Beda kurs?

● Measurement principles ● Financial disclosure (corporate transparency) ● Auditing practices

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● Accounting’s international heritage ● Double-entry originates in the Italian city states. ● Bookkeeping spreads to Germany and assists the spread of

capitalism. ● Dutch enhance income measurement. ● French use accounting for governmental planning and

control. ● Double entry assists the British in managing and controlling

commercial interests in the colonies. ● Accounting plays a major role in the U.S. industrial

revolution.

Why study International Accounting?

• “We live in an age in which economy is fast becoming global”

• International accounting provides pertinent information to decision makers, helping them to make resource allocation decision that maximize benefit to humankind.

• Optimal economic decision

Age of Global Economy• NAFTA (Canada Mexico,

US) • EU (Austria, Belgium,

Denmark, France, GB, etc) • AFTA • GATT (General Agreement

on Tariffs and Trade) • MEA (Masyarakat Ekonomi

Asean)

What is MNC? And why is MNC important?

• Multi National Companies • “Coca Cola earns over 80%

of its profits from overseas sales. More money from its sales in Japan than all its domestic sales”

• “We would not want to ignore the opportunities that are available across international borders”

What kind of opportunities as Financial Manager would you look for?

Accounting and Environment

Accounting System

Accounting Profession Values

Socio (Cultural Values)

Religion Political System

Legal System

Education System

DESCRIPTION• This course is intended to introduce international aspects of

accounting, financial statements as well as financial control to students. As globalization inevitably comes, the apprehension of global corporation domination and growing capital investment opportunities will be very useful for students to understand how financial decisions are taken through internal and external communication. This course will also give international perspectives to students by studying the accounting practices among developed countries. The course will also help students to understand the values that accounting carries in order to stay alert to any local values and local needs degradation caused by internationalization.

Objectives

• The course objectives are: • to give understanding of the international

dimensions of accounting • to give understanding of the accounting practices

among the developing and developed countries • to give understanding of the values of accounting

and its impact to countries practicing it. • to enlighten and emancipate students in expressing

their opinion about internationalization.

• METHOD • The course employs an education technique that

involves physical exercise, intellectual exercise, emotional/mental exercise, and spiritual exercise. There are three methods used in intellectual exercise of this course:

• Lecturing • Students’ presentation and discussion • Mini cases

• Emotional/mental/intuitive exercise is given in form of 1 page individual essay handwritten expressing feeling about what students have experienced in a week time concerning various issues. Emotional/mental/intuitive exercise can also be done by watching movie together about values that every practice carries.

• Spiritual exercise can be done in the form of routine prayers (before/after sessions) and writing 1 page individual essay on spiritual feeling that students experienced in a week time.

• Physical exercise can be done according to class agreement.

• These techniques are hoped to arouse students’ holistic consciousness: intelectual consciousness, critical consciousness, intuitive/emotional consciousness and spiritual consciousness.

COMPETENCY• After completing the course, the students are expected to have • Intelectual competency: comprehensive knowledge upon the

international aspects of financial accounting and the accounting practices among developed countries.

• Critical competency: ability to grasp values and interest as well as to express criticism and solution when they feel the need to do so.

• Intuitive/emotional competency: ability to express feelings based on love and empathy concerning the practice of international accounting

• Spiritual competency: ability to continuously relate every aspect of life including accounting.

Assessment Method• The students’ achievement is evaluated based on

the following criteria: • Classroom participant 15 % • Extra-class work or structured assignments

15 % • Quiz(zes) 20 % • Midterm test 25 % • Final Test 25 %

REFERENCES

• Choi, F.; Frost, C.; and Meek, G. 2013. International Accounting (7th ed.). New Jersey: Pearson Education Ltd. (Choi).

SAPMeeting Topics Reference Learning Model

1 General Overview - -

2 Introduction to International Accounting

Choi: Chapter 1Doupnik: Chapter 1

Lecturing

3 The Development and Classification of International Accounting


Lecturing

4 International Financial Reporting Standards

Doupnik: Chapter 3, 4 and 5

Lecturing

5 Comparative accounting system (Europe)


Lecturing, group presentation and discussion

6 Comparative Accounting Systems (America&Asia)



7 Reporting and disclosure

Choi: Chapter 5


8 Middle Test

9 Translation of foreign currency



10 Financial report and changing prices

Choi: Chapter 7


11 Global accounting and audit standards



12 International Financial statement analysis



13 Managerial planning and control

Choi: Chapter 10


14 International corporate social reporting

Doupnik: Chapter 15


15 ▪ Values in accounting practices

▪ Final reflection on accounting

▪ Movie: “The Giver”▪ Individual essay on

“The Giver” and its relation to international accounting

Class Discussion

16 Final Test

Assignment

• Students are obliged to read the materials that will be discussed in the following meeting based on this syllabus.

• Students must always do the extra-class works given by the instructor.

• Students have to be active in the classroom.

Evaluation GuidelinesGrade Point Range

A 4 80-100

B+ 3,5 75-79

B 3 70-74

C+ 2,5 65-69

C 2 55-64

D+ 1,5 50-54

D 1 45-59

sesi1 international accounting 2015 mengapa anda perlu belajar akuntansi internasional? standar...

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