AC5710城大官方课程目录

AC5710 · Advanced International Financial Accounting

高级国际金融会计

会计学系3 学分研究生2026/27
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课程简介

该课程旨在:向学生介绍经合组织主要国家和亚太区域内部会计做法的主要差异;使学生了解国际会计统一的历史发展以及《国际财务报告准则》的制定情况;培养学生对现行国际会计标准和做法的认识,特别是在与多国业务有关的领域;使学生了解文化差异、商业环境和专业做法,以便:

中文名称与简介为机器辅助译文,尚待人工校对,以官方英文资料为准。

查看英文原文摘录

This course aims to: introduce students to key differences in accounting practices across major OECD countries and within the Asia-Pacific region. provide students with an understanding of the historical development of international accounting harmonization and the development of International Financial Reporting Standards (IFRS). develop students' knowledge of current international accounting standards and practices, particularly in areas relevant to multinational operations. equip students with an awareness of cultural differences, business environments, and professional practices to…

官方课程资料

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