ACCT 403. International Accounting

A study of accounting from an international viewpoint.  This course will cover the development of various accounting methodologies, reporting standards, taxation concepts, auditing environments, performance evaluation techniques, and corporate governance concerns. Particular emphasis is placed on similarities and differences between U.S. GAAP and IFRS.  The course includes several case assignments to allow students to apply their acquired knowledge.
Offered: Spring every 3 years
Credits: 3
Prerequisite: ACCT 201