CPE Session 17: Sunday, August 3, 8:00 AM – 12:00 PM

A User Approach to Teaching International Accounting

Description/Objectives:
Workshop Description and Content
The workshop will begin by providing an overview of the user approach to teaching international accounting and distinguishing it from the comparative (preparer) approach. The presenter will share insights gained from over 15 years of teaching international accounting in undergraduate and graduate programs. The rest of the workshop will be devoted to modules on the following topics:

Causes and Effects of Global Accounting Diversity
Rationale for and Obstacles to Global Accounting Convergence
Using Corporate Financial Reports across Borders
Financial Reporting in Emerging Capital Markets
Selected Financial Reporting and Disclosure Items in International Accounting
     Transfer Pricing
     Goodwill and Intangible Assets
     Accounting for Changing Prices
     Geographic Segment Reporting
     Environmental and Social Disclosures
     Budgeting and Performance Evaluation

Workshop Objectives
The objectives of the workshop are to: (1) share with current and prospective instructors insights on adopting the user approach to teaching international accounting, and (2) provide them an overview of the content and pedagogical methods and materials available. I plan to meet these objectives by covering the materials detailed above under workshop content.

Format/Structure:
The workshop will begin by providing a brief overview of the user approach to teaching international accounting and distinguishing it from the comparative (preparer) approach. The rest of the workshop will be devoted to modules on the following topics:

Causes and Effects of Global Accounting Diversity
Rationale for and Obstacles to Global Accounting Convergence
Using Corporate Financial Reports across Borders
Financial Reporting in Emerging Capital Markets
Selected Financial Reporting and Disclosure Items in International Accounting
     Transfer Pricing
     Goodwill and Intangible Assets
     Accounting for Changing Prices
     Geographic Segment Reporting
     Environmental and Social Disclosures
     Budgeting and Performance Evaluation

Intended Audience:
Accounting faculty currently (or prospectively) teaching international accounting at the undergraduate or graduate level.

Presenter:
Shahrokh M. Saudagaran, Oklahoma State University