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ACCT 493. International Accounting

Credits: 3
Department: Accounting
Description: Accounting theory and practice, taxation, and special reporting problems of several major industrial countries. Multinational corporate accounting problems.
Semester Offered: DEMAND
Grading Method: ABCDF

Student Learning Outcomes

1. Identify and describe the global accounting environment.
2. Examine the major accounting issues faced by companies engaged in international business and explain the differing roles of accounting worldwide.
3. Describe the culture and institutional differences that affect accounting practices in different countries.
4. Examine International Financial Reporting Standards (IFRS) and distinguish the recognition, measurement, and disclosure differences between IFRS and U.S. Generally Accepted Accounting Principles (GAAP).
5. Evaluate the arguments for and against a global set of accounting standards.
6. Further develop research, critical thinking, problem-solving, analytical, communication, presentation, spreadsheet, or collaboration skills.

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