ACCT 6377 International Accounting

Cr. 3
Semester Credit Hours: 3
Class Hours Per Week: 3
Additional Laboratory or Activity Hours Per Week: 0
Course Level: Graduate

Prerequisite(s): ACCT 6351 or equivalent.
Discussion of how basic U.S. accounting rules and financial statement analysis differ from accounting practices in other countries; problems associated with using financial statement analysis for investing decisions; diversity of financial accounting reporting and disclosure practices worldwide; multinational consolidations; foreign currency translation; accounting information systems in the international arena; multinational performance evaluation; transfer pricing; international taxation; and emerging issues in international accounting. (Formerly ACC 6313) (Credit will not be given for both ACCT 6377 and ACC 6313.) Course Fee Graduate Business Fee - $45 per semester credit hour