BACC 416 International Accounting

This course provides students with a broad perspective of international accounting and reporting issues that multinational corporations face. The course covers international accounting standards (IFRS) for assets, liabilities, and equity; diversity in financial reporting practices around the world; international efforts to harmonize financial reporting; accounting for foreign currency transactions; translation of foreign currency financial statements; transfer pricing and international auditing and analyses practices.

Credits

3

Prerequisite

BACC 313

Offered

Semester 2