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:
Upon successful completion of this course, the student 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

Learner Outcomes Approval Date:
2/24/14

Anticipated Course Offering Terms and Locations: