The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
    Central Washington University
   
 
  Dec 12, 2017
 
 
    
2017-2018 Graduate Catalog
[Add to Portfolio]

ACCT 575 - 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:
Prerequisite: admission to the Master of Professional Accountancy Program.

Credits:
(5)

Learner Outcomes:
Students will be able to:

  • 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
  • Graduate students will communicate their case or project analysis
Approval Date:
2/24/14



[Add to Portfolio]