ACCT Courses:

ACCT 6660 - International Perspectives in Accounting

(3 semester credits)

Students in this course examine current topics in international standards for accounting, including financial statement presentation, auditing, and accounting for importers, exporters, and multinational corporations to gain a comprehensive understanding of the various perspectives involved in international accounting. Students examine foreign exchange rates and markets, controlled economy accounting, social responsibility reporting, inflation accounting, and international taxation and its impact on an organization's international financial statements. Additionally, students analyze issues in accounting for multinationals, including areas of accounting and financial reporting standards. They also conduct an evaluation of international accounting harmonization efforts, including those involving accounting standards, to acquire an appreciation of the importance of comparability in regard to international financial statements.