BINT 6330 International Accounting
Accounting issues that are unique to or most frequently encountered in the international environment are examined. These include differences between national accounting standards, accounting for foreign currency transactions, the translation of foreign currency financial statements, and accounting for changing prices in the area of financial accounting; auditing; management accounting with a focus on cultural aspects; and taxation. Mexico is used as a principal example of non-U.S. practice throughout and its economic history, business environment, culture, accounting and auditing principles, and taxation policies are examined briefly.
Cross Listed Courses
Cross-listed with ACCT 6330
Prerequisite
ACCT 2311 or equivalent, and ACCT 2312 or equivalent