Kelompok I

Introduction to
InternationalAccounting

Learning Objective :
1. Understand the nature and scope
ofinternational accounting
2.Describe accounting issues created
by international trade
3.Explain reasons for, and accounting
issues associated with, foreign direct
investment (FDI)

4.Describe the practice of cross-listing

on foreign stock exchanges
5.Explain the notion of international
harmonization of accounting
standards
6.Examine the importance of
international trade, FDI, and
multinational enterprises(MNEs) in
the global economy

Kelompok 2

Accounting Diversity

Learning Objectives
1.Provide evidence of the diversity that
exists in accounting internationally.
2.Explain the problems caused by
accounting diversity.
3.Describe the major environmental
factors that influence national
accounting systems and lead to
accounting diversity.

4.Present a judgmental classification of

countries by financial reporting
system.
5.Discuss the influence that culture is
thought to have on financial reporting.
6.Describe a simplified model of the
reasons forinternational differences in
financial reporting.
7.Categorize accounting differences
internationally and provide examples
of each type of difference

Kelompok 3
International Financial Reporting
Standards(IFRSs)
Learning Objectives
1.Describe the requirements of IFRSs on the
recognition and measurement of assets.
2.Explain the differences between IFRSs and
U.S. GAAP on recognition and
measurement issues.
3.Describe the requirements of IFRSs related
to the disclosure of financial information.

4.Explain the differences between

IFRSs and U.S. GAAP on disclosure
issues.
5.Use numerical examples to highlight
the differences between IFRSs and
U.S. GAAP.

Kelompok 4

Strategic Accounting Issues in

MultinationalCorporations

Learning Objectives
1. Explain the role played by
accounting in formulating
multinational business strategy.
2.Demonstrate and understanding of
multinational capital budgeting.
3.Describe the factors that influence
strategy implementation within a
multinational corporation.

4.Discuss the role of accounting in

implementing multinational business
strategy.
5.Identify the issues involved in the
design and implementation of an
effective performance evaluation
system within a multinational
corporation.

Kelompok 5

Foreign Currency Transactions and

Hedging Foreign Exchange Risk

 Learning Objectives
1.Provide and overview of the foreign
exchange market.
2.Explain how fluctuations in exchange
ratesgive rise to foreign exchange risk.
3.Demonstrate the accounting for foreign
currency transactions.
4.Describe how foreign currency forward
contracts and foreign currency options
can be used to hedge foreign exchange
risk

5. Describe the concepts of cash flow

hedges,fair value hedges, and hedge
accounting.
6.Demonstrate the accounting for
forwardcontracts and options used as
cash flow hedges and fair value
hedges to hedge foreign currency
assets
and
liabilities,
foreign
currency firm commitments, and
forecasted
foreign
currency
transactions.

Kelompok 6
Additional Financial Reporting Issues
Masalah pelaporan keuangan

 Learning Objectives
1.Explain the concepts underlying two methods
ofaccounting for changing prices (inflation) general
purchasing power accounting and current cost
accounting.
2.Describe attempts to account for inflation in different
countries, as well as the rules found in International
Financial Reporting Standards (IFRSs) related to
thisissue.
1. Jelaskan konsep dasar dua metode akuntansi untuk
perubahan harga (inflasi) akuntansi daya beli umum
dan akuntansi biaya saat ini.
2. Mencoba mendeskripsikan untuk memperhitungkan
inflasi di berbagai negara, serta aturan yang ditemukan
dalam Standar Pelaporan Keuangan Internasional (SAK)
terkait masalah ini

3.Discuss the various issues related to the accounting

forbusiness
combinations
and
the
preparation
ofconsolidated financial statements (group accounting).
4.Present the approaches used internationally to address
the issues related to group accounting, focusing
onIFRSs.
5.Describe segment reporting requirements in IFRSs
andfollowed in countries around the world.
3. Diskusikan berbagai masalah yang berkaitan dengan
akuntansi untuk kombinasi bisnis dan penyusunan
laporan keuangan konsolidasian (akuntansi kelompok).
4.menyajikan pendekatan yang digunakan secara
internasional untuk mengatasi masalah yang berkaitan
dengan akuntansi kelompok, dengan fokus pada SAK.
5.menggambarkan persyaratan pelaporan segmen di
SAK dan diikuti di negara-negara di seluruh dunia.