ACCT 6330 International Accounting
Accounting issues that are frequently encountered in the international environment are examined. These include differences between national accounting standards, accounting for foreign currency transactions, the translation of foreign currency financial statements, and accounting for changing prices, auditing, management accounting with a focus on cultural aspects, and taxation. International Accounting Standards are used as a principal example of non-US practice. Economic, business environment, cultural, historical accounting and auditing practices, and taxation policies are examined briefly, as they affect the development of national accounting standards around the world.
Cross Listed Courses
Cross-listed with BINT 6330
Prerequisite
ACCT 2311 or equivalent, and ACCT 2312 or equivalent