会计专业学生的学习目标

Paper代写范文:“会计专业学生的学习目标”，这篇论文主要描述的是让学生对虚拟公司的财务报表进行分析，能够让会计学专业的学生学会如何运用高阶的会计思维来思考问题，在近些年里国际财务报告准则已经有成为全球会计标准规范的趋势。

概述和学习目标

This case is designed as a comprehensive project for an Intermediate Accounting course, providing students with the opportunity to utilize higher-order thinking skills as they analyze a fictional company’s financial statements, evaluate the current accounting policies for compliance with IFRS, and create a plan to transition the company from U.S. GAAP to IFRS. This task is particularly relevant for current accounting students since IFRS is quickly becoming the global norm in accounting standards and is already impacting many multinational corporations based in the U.S. Later this year the Securities and Exchange Commission (SEC) is expected to determine if the U.S. will begin mandatory adoption of IFRS in 2015, and the AICPA has already begun coverage of IFRS on the CPA exam.

This case provides a valuable addition to extant academic resources by requiring students to plan and complete a company’s conversion from U.S. GAAP to IFRS in a multi-step process. A number of cases are available for introducing students to international reporting differences (Gujarathi 2008; Henry and Yang 2007) or providing analysis on specific differences such as inventory ( Moreland 2007), pensions ( Geary and Street 2007 ), research and development ( Henry et al. 2007 ), and currency translation ( Carslaw and Purvis 2007). This is the first case requiring students to integrate their accounting knowledge to analyze and evaluate a set of accounting policies for compliance with IFRS.

The case is presented in two phases, enabling the student to complete a challenging task by breaking it into manageable components. The first phase requires students to analyze a set of U.S. GAAP financial statements, identify areas where adjustment is necessary for conformity with IFRS, and determine what information must be gathered to complete the conversion. In the second phase of the case, students are provided with additional information (gathered in response to their Phase I assessment) and asked to convert the balance sheet and income statement to IFRS. The specific learning objectives of the case are to:

1.increase knowledge of the differences between IFRS and U.S. GAAP;

2.develop ability to convert U.S. GAAP financial statements to IFRS;

3.apply problem-solving skills to a complex accounting task.

Financial statements for the case were based on Form 20-F from a number of foreign private issuers filing with the SEC. Differences were incorporated for the majority of accounting areas covered in a typical Intermediate Accounting Course. Electronic copies of the financial statements are available for download and distribution to allow students to focus their time on preparing

The adjusting journal entries rather than typing information and formatting the financial statements.

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