ACCT 560 - International Accounting

3 Credit(s)

Prerequisites: For Accounting; ACCT 400 and completion of all required accounting concentration courses or concurrent registration in final required concentration courses. For International Business; ACCT 400 and completion of all core courses or concurrent registration in final required core courses.
This course examines the diverse accounting practices employed by different countries and their effects on multi-national firms’ operation, as well as efforts to standardize IASB/FASB rules. Performance evaluation in multi-national enterprises, impact of differences in national accounting principles and practices, and accounting under central planning is also examined. Discussion topics include the critical problem areas such as taxation, transfer pricing, financial planning, and information systems within an international framework.