ACCT493 - International Accounting

General

Prefix
ACCT
Course Number
493
Course ID
00000427
Course Level
Undergraduate
Instruction Mode
Lecture
Department(s)
Accounting
Description
Accounting theory and practice, taxation, and special reporting problems of several major industrial countries. Multinational corporate accounting problems.
Cross Listed Courses

Prerequisites

No Requisites

Credits

Min
3
Max
3
Repeatable
No

Goals and Diversity

MN Goal Course
No
MN Goal Designation(s)
-
Cultural Diversity
No

Learning Outcomes

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

Dependencies

No dependencies