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)
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