Abstract
Because they have taken the lead in providing transnational accounting programs in China, Australian universities have a corresponding responsibility to deliver programs of the highest quality. One of the challenges this poses for transnational accounting education is how to engage with the local Chinese context. This paper addresses this challenge by presenting a teaching note on teaching the Australian conceptual framework for financial reporting to Chinese students in the context of China’s convergence with International Financial Reporting Standards. The teaching note attends to the special circumstances of transnational Chinese students and other challenges in teaching Western accounting theories. It justifies a comparative approach to engaging Chinese students in understanding the financial reporting framework in an Australian context whilst simultaneously identifying links to Chinese accounting practices.
