International Accounting
General
Prefix
ACCT
Course Number
493
Course Level
Undergraduate
Department/Unit(s)
College/School
Herberger Business School
Description
Accounting theory and practice, taxation, and special reporting problems of several major industrial countries. Multinational corporate accounting problems.
Credits
Min
3
Max
3
Repeatable
No
Goals and Diversity
MN Goal Course
No
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
Programs
ACCT493
is a
completion requirement
for: