Course Syllabus

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Instructor: Ervin Black

Director, W.K. Newton Chair of Accounting Areas of Interest and Expertise My research is primarily in the financial accounting and international accounting areas, with emphasis on examining the usefulness of firm financial characteristics in different settings. Prior to joining academia, I worked for seven years in private industry as a financial analyst and corporate treasurer. Accomplishments/Awards Journals in which my research has appeared include the Accounting Review, Journal of Accounting and Economics, and Journal of International Financial Management and Accounting. I am an associate editor of the Journal of International Accounting Research. Office: 201A Adams Hall; (405) 325-2401 Email: ervblack@ou.edu Live Sessions: Fridays, 11:00 am - 12:15 pm (April 13-May 4) Link to Live Sessions (Zoom): https://zoom.us/j/3173316781

Class Sessions

Prior to our departure, we will meet as a class on campus in 2030 PH, on Fridays from 11:00 am -12:15 pm. 

• April 13, 2018
• April 20, 2018
• April 27, 2018
• May 04, 2018

Some of the students from the online program will be joining us virtually through Zoom. I will record our class sessions and post the recordings on the page called "Live Sessions". If you'd like to review any of the material presented or discussed during class, feel free to watch the recording.

Course Materials

IFRS Certificate course (ACCA)

Grades

Assignment	Due Dates	Points
Quizzes	regularly	100
Big World Co. (group)	May 4	100
Position Paper on IFRS (group)	May 30	100
Journal	June 4	100
IFRS Certificate	June 15	200
		TOTAL       600

Course Components

Quizzes

We will have random quizzes to check your understanding of the class materials and lectures.

Big World Co. and International Financial Reporting Standards

Big World Co. is interested in financial reporting under international accounting standards (IFRS). They have decided to account for their transactions under both U.S. GAAP and IFRS for a one year period. At the end of the one-year period, they will prepare their financial statements and notes under each of the methods.

As the accountant, you are responsible for journalizing the transactions and preparing any necessary adjusting entries, ledgers, trial balances, financial statements, footnotes, etc.  The project will be done as a group, and the final results are due on May 4.  The project should take approximately 20 hours to complete, and you can work in to complete the project.

Position Paper on IFRS

The topic of the position paper is “U.S. Preparers Should be Allowed to Use IFRS for Listing on U.S. Stock Exchanges.”  The paper should be a maximum of five to seven pages, and you are to pick a position for or against the statement and defend it. This is due May 30. 

Journal

While you are in London and Brussels, you should keep a journal related to the business visits and thoughts you have related to them and to international accounting issues.  Due June 4 after you get back.

IFRS Certificate (ACCA)

You will need to complete the course and pass the IFRS certificate exam by June 15. I will need to get a copy of the final percentage you achieved on the exam (you can send it to me via email).  Need to get 50+ percent to pass. If you get a 70% or better you get an A for this portion of the course. The exam may be taken up to three times.

UNIVERSITY OF OKLAHOMA

ACADEMIC POLICIES AND STUDENT SUPPORT 

Catalog

Please familiarize yourself with the student catalog: http://catalog.ou.edu/courses/courses.htm

Online Library

Students in the MAcc program can use the University of Oklahoma library by visiting: 

http://libraries.ou.edu/

Academic Misconduct

In addition to the course conduct policies outlined by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook. 

It is the responsibility of each student to be familiar with the definitions, policies and procedures concerning academic misconduct.  The Student Code is available from the Office of the Vice President for Student Affairs and is contained in the Student’s Guide to Academic Integrity, available at http://integrity.ou.edu/students_guide.html This site also defines misconduct, provides examples of prohibited conduct, and explains the sanctions available for those found guilty of misconduct.

Plagiarism 

Plagiarism is the most common form of academic misconduct at OU. There is basically no college-level assignment that can be satisfactorily completed by copying. OU's basic assumption about writing is that all written assignments show the student's own understanding in the student's own words. That means all writing assignments, in class or out, are assumed to be composed entirely of words generated (not simply found) by the student, except where words written by someone else are specifically marked as such with proper citation. Including other people's words in your paper is helpful when you do it honestly and correctly. When you don't, it's plagiarism. 

Go to http://integrity.ou.edu/students_guide.html to learn more about the rules for avoiding plagiarism. Test your skills in avoiding plagiarism by taking the library’s plagiarism tutorial, available at https://libraries.ou.edu/content/academic-integrity-tutorial

Reasonable Accommodation for Disabilities
The University of Oklahoma is committed to providing reasonable accommodation for all students with disabilities. Students with disabilities who require accommodations in this course should contact their professor as early in the semester as possible.

Students with disabilities must be registered with the Disability Resource Center prior to receiving accommodations in this course.

If you have a disability and you would like to make a request for reasonable accommodation, please see the Graduate Student Handbook or visit the Disability Resource Center and other disability services at OU at: http://drc.ou.edu/

Adjustments for Pregnancy/Childbirth Related Issues

Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact me as soon as possible to discuss. Generally, modifications will be made where medically necessary and similar in scope to accommodations based on temporary disability. Please see www.ou.edu/content/eoo/faqs/pregnancy-faqs.html for commonly asked questions.  

Title IX Resources  

For any concerns regarding gender-based discrimination, sexual harassment, sexual misconduct, stalking, or intimate partner violence, the University offers a variety of resources, including advocates on-call 24.7, counseling services, mutual no contact orders, scheduling adjustments and disciplinary sanctions against the perpetrator. Please contact the Sexual Misconduct Office 405-325-2215 (8-5, M-F) or OU Advocates 405-615-0013 (24.7) to learn more or to report an incident. 

Religious Holidays

It is the policy of the University to excuse absences of students that result from religious observances and to provide for the rescheduling of examinations and additional required classwork that may fall on religious holidays without penalty. It is the responsibility of the student to make alternate arrangements with the instructor at least one week prior to the actual date of the religious holiday.

Copyright Policy

It is illegal to download, upload, reproduce, or distribute any copyrighted material, in any form and in any fashion, without permission from the copyright holder or his/her authorized agent.  The University of Oklahoma expects all members of its community to comply fully with federal copyright laws. If such laws appear to have been violated by any user, the university reserves the right (1) to terminate that user’s access to some or all of the university’s computer systems and information resources and (2) to take additional disciplinary actions as deemed necessary or appropriate. Repeat offenders will be sanctioned and their privileges terminated.

Registration and Withdrawal

If you choose to withdraw from this course, you must complete the appropriate University form and turn the form in before the deadline. If you stop attending the course and doing the course work without doing the required paperwork your grade will be calculated with missed homework and examination grades entered as zero. This could result in receiving a grade of F in the course.  Deadlines are shown in the Academic Calendar, which is available from the Office of Admissions and Records or online at http://www.ou.edu/admissions/home/academic_calendar.html

Student Grievances

In addition to any policies outlined related to submitting an informal or formal grievance by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook for more information about the process of submitting a formal grievance.