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ACC 675 International Accounting

Course Description: The course first covers the issues uniquely confronted by companies involved in international business. Students will learn issues related to foreign currency transactions, foreign exchange risk exposures, inflation, and multinational consolidated requiring the translation of foreign currency financial statements. The course then studies the accounting and financial reporting issues in today’s global financial market. Students will gain an appreciation for the pattern of international accounting diversity and the environmental influences, such as the cultural, political, legal and business environments, on a country’s accounting system. The course will review the convergence or harmonization of accounting rules and underlying concepts of International Financial Reporting Standards (IFRS). The challenges in analyzing foreign financial reports are addressed along with the effects of different sets of national GAAP on reported profits and shareholders’ equity.

Course Rotation: TBA.


3 credits


Pre-requisite for ACC 675 ( Course : ACC 618 . Minimum Grade of C. )