本网讯  5月13日早上，英国莱斯特大学管理学院教授Kishor Lodhia做客公司教学公开课，在南校区教学楼B304会议室与公司师生分享了研究成果：The issues facing China in the implementation of InternationalAccounting Standards。公司副经理展凯、公司党委副书记赵观音及师生代表出席活动。活动由赵观音主持。

Kishor Lodhia分享研究成果

首先，Kishor Lodhia教授以中国东方航空公司为例，由于东航在A、B股上市，分别按照中国会计准则、美国会计准则以及国际会计准则所计算的公司利润差异巨大。由此产生一个问题，不同国家所使用的会计准则是不同的，进一步探讨了如何比较不同国家的公司的经营状况。

公开课现场

随后，Kishor Lodhia教授提出应该建立一套统一的国际标准会计准则，并向我们展示了统一的会计准则给我们带来的各种益处。他指出，由于一些国家的反对，国际会计准则在应用方面进展缓慢。在谈到中国时，他指出国际标准会计准则在中国的应用可以为我们带来巨大的好处，但同时也会使我们面临许多风险。由于文化等原因，国际会计准则在中国的应用也注定是一个长期的过程。

Kishor Lodhia与师生们互动交流

在最后的讨论环节中，Kishor Lodhia与师生们就国际会计准则在各国应用的可能性及其过程进行了探讨。此外，结合公司与英国莱斯特大学合作办学的事宜，师生们就自己所关心的问题与Kishor Lodhia教授进行了深入交流。

主讲人简介：

Kish joined as Senior lecturer in the School of Management in January 2015, specialising inInternational Financial Accounting & Reporting. Kish is a professionallyqualified accountant, holds a professional qualification in marketing (memberof the Chartered Institute of Marketing), and an MBA. Prior to his role here,Kish worked at De Montfort University and previously in audit and assurance atPrice Waterhouse Coopers (PwC). Kish has extensive professional experience& scholarly expertise in financial reporting and accounting, on a range ofprogrammes including undergraduate, postgraduate and professional Accountancyprogrammes (ACCA, CIMA). Kish has considerable international experience –having taught in Malaysia, Singapore, Hong Kong, India, Sri Lanka, and China –he is currently visiting Professor at the Business School in LiaoningUniversity in Shenyang, China.    

Research Interests：Mainresearch interests lie in the fields of International Accounting standard –setting and implementation of International Financial Reporting Standards(IFRS) – particularly looking at politics of the standard-setting process,culture and accounting. He is also interested in the broad area of accountingfor intangible assets.