ACCT5311

ACCT 5311 - International Accounting (2 Cr.)

Accounting (11264) TCSM - Curtis L. Carlson School of Management

ACCT 5311 - International Accounting (2 Cr.)

Course description

Causes/history of international differences in design of financial accounting/reporting systems, efforts to harmonize them into worldwide system. Role/impact of currency translation on financial statements. International Accounting Standards, conceptual framework.

prereq: CSOM mjr or NONM; ACCT 5101; ACCT 5102 (can be concurrent)

Minimum credits

2

Maximum credits

2

Is this course repeatable?

No

Grading basis

AFV - A-F or Audit

Lecture

Requirements

012937

Typically offered term(s)

Every Spring