ACCT 5375: Advanced International Financial Reporting

Introduces and interprets accounting issues unique to multinational enterprises and international business activity. Course include International Financial Reporting Standards (IFRS); financial reporting outside the USA; formulation of international financial data; comparison of IFRS and US GAAP; evaluate international financial disclosure issues such as environmental; accounting harmonization; ethics; taxation; foreign exchange; and cultural issues. Prerequisite: ACCT 3312 or equivalent.