AC 6310 - International Accounting

The International Accounting course provides an overview of the theoretical and practical challenges posed by accounting in the global environment, creating a platform for understanding accounting issues unique to international business activities. Discussions will cover a range of issues faced by contemporary global entities in the areas of auditing, standards, external financial reporting, financial reporting harmonization and convergence, accounting systems, foreign currency transactions and translations, international financial statement analysis, performance evaluation, changes in price levels, controls, taxes and transfer pricing, as well as ethical, social, legal, and cultural considerations. Prerequisites: AC 5230 Credits: 4