ACC 620 Global Accounting (3)

Theory and fundamental causes of international variations in accounting. Special emphasis on problems such variations create for financial reporting, control, and decision-making within multinational business enterprises.

Pre: 323 or consent.

A minimum of at least C- or better is required

Subjects:

• International Financial Accounting and Reporting
• International Financial Statement Analysis
• Comparative Accounting Practices
• Accounting for Foreign Currency Transactions
• Translation of Foreign Currency Financial Statements
• Accounting for Price Changes and Inflation Internationally
• Managerial Accounting for Global Business Operations
• International Auditing
  • External Auditing of Foreign Operations
• International Taxation
• Accounting Information Systems for Multinational Corporations
• Accounting Needs of International Financial Markets
  • Foreign Currency Derivatives
• Emerging Issues in International Accounting