ACCY 682 - International Accounting

An examination of the aspects of accounting which apply to multinational business and to practice outside of the United States. Topics included in the course are: patterns of accounting practice in other nations; the promulgation of international accounting standards and the harmonization of standards; accounting problems associated with multinational operations; and a comparison of auditing, corporate governance, and regulation issues around the world. A student may receive credit for only one of the following: ACCY 482 or ACCY 682. A student must earn a grade of C or better in both an intermediate cost management course and an intermediate financial reporting II course prior to enrollment.

Credits: 3