ACC 5155 - International Accounting

3 unit(s)

Accounting concepts, standards, and procedures for the international business environment.

Prerequisites: ACC 3120 or consent of instructor.

Course Learning Outcomes List
The successful student will be able to:

Bring to an accounting controversy the viewpoints of several different countries;
Recognize the impact a domestic accounting decision has on other countries or vice versa;
Prepare a basic evaluation of the financial statements published in other countries;
Explain the basic components of accounting information and internal control systems for multinational operations;
Explain the worldwide efforts of convergence of financial accounting diversity through the International Accounting Standards Board; and,
Understand some of the similarities and differences between US general accepted accounting principles and the international accounting standards.

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