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1. COURSE OBJECTIVES
This course will help students enlarge their knowledge in financial accounting in 3 ways. Firstly, after this course students can understand the international accounting context, the accounting difficulties appeared as a result of international accounting diversity and the current accounting convergence trend over the world. Secondly, it will provide students fundamental knowledge about international financial reporting standards (IFRS) and introduce comparison between Vietnamese accounting standards (VAS), US GAAP and IFRS. Thirdly, in this course, students will learn how to account for complex accounting transactions, for example the accounting treatment for leases.
2. COURSE CONTENTS
No.
Contents
Time Allocation
Contribution to CLO
Hour(s) on the class
Essays, exercise,
Assignments
(3)
Self-study with teacher’s tutorials
(4)
Lecture
(1)
Practice, Seminar
(2)
1 -2
Topic 1: Introduction to international accounting
Topic 2: Introduction to IASB and IFRSs
3
1.5
3
9.5
1
3- 4
Topic 3: Tangible non-current assets
Topic 4: Intangible assets
6
3
4.5
15.5
2
5 -6
Topic 5: Impairment of assets
Topic 6: Inventories and biological assets
6
3
4.5
15.5
3
7
Mid-term exam
3
5
8 -9
Topic 7: Revenue
Topic 8: Leasing
3
2
2
9
4
10 - 11
Topic 9: Financial instrument
Topic 10: Provisions and events after the reporting period
3
1.5
3
9.5
5
12 - 13
Topic 11: Accounting Policies, Changes in Accounting Estimates and Errors
Topic 12: Non-current assets held for sale & discontinued operation
3
2
2.5
9.5
6
14
Topic 13: Presentation of published financial statements
Topic 14: Foreign currency transaction & translation of foreign currency financial statement
3
2
3
9
7
15
Revise
8.9.10.11 12
Total hours
30
15
22.5
82.5
3. COURSE ASSESSMENT
- Score ladder: 10
- Type of assessment
Form
Content
Criteria
CLO
Proportion
Formative
Attendance
In class participation
The number of attendances and participation in lesson
1,2,3,4,5,6,7,8
10%
Mid-term exam
Multiple choice and short answer question
Covers topic 1-7
In 60-90 minutes
1,2,3,5,6,7,8
30%
Summative
Final exam
Multiple choice and long exercise
Covers topic 8-14
In 60-90 minutes
1,2,3,4,5,6,7,8,9
60%
Total:
100%