International Accounting
Office hours: Thursday 4:30-5:30: as announced in class; and by appointment. (NOTE: I am typically in most weekdays, and appointments—face-to-face or telephone—are typically easy to arrange. I am also available by e-mail.)
Required texts: • Chapters 10 and 11 from Advanced Accounting, 11th edition Fischer, Taylor and Cheng. You can purchase these chapters as PDFs from: http://www.cengagebrain.com Here is some specific information about the book to help you find the chapters: Advanced Accounting,11th Edition (do not purchase chapters 10 and 11 from the 10th ed); Authors: P. Fischer, Wm. Tayler, R. Cheng; ISBN-13: 9780538480284 1152 Pages | © 2012 • Chapters 4 and 5 from International Accounting 3rd edition, Doupnik and Perrera, McGraw Hill/Irwin Publishing. (See in-class handout) • Electronic (or other) access to IFRS One option is: http://www.ifrs.org/IFRSs/IFRS.htm. The drawback to this site is that you do not get access to implementation guidance or the basis for conclusions. (The advantage is that the site provides the IFRS for free.) • Harvard Business School Press Case: Land Securities Group (A), Product number 9-105-014, Author Ed Riedl; available at: http://harvardbusiness.org/ Then type Land Securities Group into the search box. (Make sure you buy the (A) version of the case.) • Harvard Business School Press Case: Hedging currency risk at AIFS, Revised 2007, Product number 9-205-026, Author M. Desai et al.: http://harvardbusiness.org/ Then type Hedging currency risk at AIFS into the search box. (Make sure you buy the case—not the spreadsheet.)
Required text (continued) • Stanford Graduate Business School case: IAS 39 "Carve-Out": How the European Union Hedged Its Exposure to the International Standard on Derivatives and Hedging, Author A. Jagolinzer and C. Armstrong, Date 2/7/07, Available from Harvard Business School Press, Product number A191-PDF-ENG: available at:
Required texts: • Chapters 10 and 11 from Advanced Accounting, 11th edition Fischer, Taylor and Cheng. You can purchase these chapters as PDFs from: http://www.cengagebrain.com Here is some specific information about the book to help you find the chapters: Advanced Accounting,11th Edition (do not purchase chapters 10 and 11 from the 10th ed); Authors: P. Fischer, Wm. Tayler, R. Cheng; ISBN-13: 9780538480284 1152 Pages | © 2012 • Chapters 4 and 5 from International Accounting 3rd edition, Doupnik and Perrera, McGraw Hill/Irwin Publishing. (See in-class handout) • Electronic (or other) access to IFRS One option is: http://www.ifrs.org/IFRSs/IFRS.htm. The drawback to this site is that you do not get access to implementation guidance or the basis for conclusions. (The advantage is that the site provides the IFRS for free.) • Harvard Business School Press Case: Land Securities Group (A), Product number 9-105-014, Author Ed Riedl; available at: http://harvardbusiness.org/ Then type Land Securities Group into the search box. (Make sure you buy the (A) version of the case.) • Harvard Business School Press Case: Hedging currency risk at AIFS, Revised 2007, Product number 9-205-026, Author M. Desai et al.: http://harvardbusiness.org/ Then type Hedging currency risk at AIFS into the search box. (Make sure you buy the case—not the spreadsheet.)
Required text (continued) • Stanford Graduate Business School case: IAS 39 "Carve-Out": How the European Union Hedged Its Exposure to the International Standard on Derivatives and Hedging, Author A. Jagolinzer and C. Armstrong, Date 2/7/07, Available from Harvard Business School Press, Product number A191-PDF-ENG: available at: