Dec 09, 2024  
2023-2024 Catalog 
    
2023-2024 Catalog [ARCHIVED CATALOG]

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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. 
Prerequisite(s): ACCT 302 , ACCT 306  and ACCT 307  with a grade of C (2.0) or better.



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