ACT 460 - International Accounting

(3 credits)

Prerequisite(s): ACT 332 is either a prerequisite or co-requisite. A broad-based course that provides an understanding of the international dimensions of accounting. The course will include topics in financial and managerial accounting, auditing and, to a lesser extent, taxation and transfer pricing issues. In addition to the mechanics, comparative accounting systems and the process of the harmonization of accounting standards will be discussed. An examination of current international accounting literature will augment specific topic discussions.

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