ACCT 3301 - International Accounting

(3) Credit Hours
Prerequisite: ACCT 2101; ACCT 2102; BUSA 3200
This course examines the development of accounting standards and reliability of accounting information in a global environment. The current effort of convergence of U.S. GAAP with international accounting standards is examined as related to financial reporting and decision making. Also, comparative practices, foreign currency translation, transfer pricing, and international taxation will be discussed.