ACCT 423 - International Accounting

Units: 2

Examines and discusses, in-depth, the issues in international accounting that affect today’s global business world. Subject matter includes international dimensions of financial reporting, auditing, managerial accounting and taxation. Financial reporting issues examined includes, international financial reporting standards, developments in international disclosure and transparency and financial statement analysis. Managerial accounting issues covered are: strategic planning and control, budgeting, product costing, foreign exchange risk management, transfer pricing, and taxation. The challenges and opportunities in developing and transition economies are also examined. Enrollment Restrictions: Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration — i.e. attained business status).