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ACC 404 International Accounting Select Term:
This course sensitizes the students interested in accounting and finance to the international dimensions of financial reporting and the recent harmonization efforts of the International Accounting Standards Board. The topics covered include: a brief history of international accounting and harmonization efforts; comparative accounting methods used in different countries; classification of basic accounting systems; reporting and disclosure requirements in different equity markets; foreign currency transactions and translations; international taxation and transfer pricing.
SU Credits : 3.000
ECTS Credit : 6.000
Prerequisite : Undergraduate level ACC 201 Minimum Grade of D
Corequisite : -