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INTERNATIONAL ACCOUNTING

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INTERNATIONAL ACCOUNTING

2012 Spring Term

3 Units

Accounting 483

This course examines the international dimension of accounting and financial reporting. It provides an indepth look at multinational enterprises (MNE), including a detailed comparison of financial reporting issues in different countries. Topics include (a) international standard-setting process, (b) attempts towards harmonization, (c) foreign currency translations and accounting for changing prices, (d) international financial statement analysis, (e) managerial planning and control, and (f) international taxation and transfer pricing.

Other Requirements: PREREQ: ACCOUNT 343 OR CONSENT OF INSTRUCTOR AND ADMISSION TO THE COLLEGE AND 2.50 FOR BUSINESS MAJORS; 60 CREDITS AND 2.00 FOR MINORS/NON-BUSINESS MAJORS FOR WHICH THIS COURSE IS AN OPTION

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