Description
ACC 330: International Financial Reporting
Goal: To provide a comprehensive coverage of fundamental concepts and techniques within the area of international financial reporting.
Content: Focus on the different types of choices made by preparers and users of financial information in the international environment. Strong emphasis on understanding the environment and development of the standards, effects of currency rates and changing prices on financial reporting, financial reporting in emerging capital markets, and managerial issues related to international financial reporting.
Prerequisites: ACC 201
Credit: 3 hours