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    Central Washington University
   
 
  Dec 18, 2017
 
 
    
2017-2018 Undergraduate Catalog
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ACCT 475 - International Accounting


Description:
Explores the formulation and application of accounting principles in other industrialized countries. Particular emphasis directed toward the harmonization of accounting principles between the U.S. and other countries. ACCT 475 and ACCT 575 are layered courses; students may not receive credit for both.

Prerequisites:
Prerequisites: a grade of C or higher in ACCT 351 and admission to the accounting major AND completion of the College of Business Foundation courses (ACCT 251 and ACCT 252 and BUS 221 and BUS 241 and MATH 153 or MATH 154 or MATH 170 or MATH 172 or MATH 173 and ECON 201) with a minimum C- grade in each course and a minimum collegiate GPA of 2.25.

Credits: (5)

Learner Outcomes:
  • Explain the nature and scope of international accounting
  • Identify the role that political, cultural, social, legal, and economic variables play in the development and practice of accounting in an international environment
  • Analyze the financial impact of foreign currency exposure, taxation, and transfer pricing issues.
  • Explain the financial impact of significant differences between GAAP and IFRS
  • Reformat and restate financial statements from US GAAP to IFRS and vice versa
Approval Date:
2/05/15



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