ACIB-872 International Accounting
Imparts an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. Students learn about the influence of the IASB and IOSCO on multinational accounting harmonization, contrasting historical cost/purchasing power accounting with other accounting approaches, including current value accounting. Students will assess how differences in industrial and ownership structures affect accounting performance measurement. Students will also analyze risk management, accounting for derivative contracts, consolidation accounting, budgetary control, and transfer pricing in a multinational company.
Prerequisite
Student has satisfied all of the following Student has satisfied all of the following Academic Unit (Computed) in the selection list Accounting, Accounting and Business Law, Business Administration, Business Administration Executive, Business Analytics, Business Law and Ethics, Entrepreneurship, Finance, Health Administration, Information System, Information Systems and Operations Management, INTO Sawyer Business School, Management and Entrepreneurship, Management Studies, Marketing, Moakley Center for Public Management, Public Administration, Public Administration and Health Administration, Sawyer Business School, Strategy and International Business Or Programs of Study any in the selection list Business Economics Major BSBA And Student has satisfied all of the following Students who didn't specify one or more of these Programs of Study or Program Foci Continuing and Professional Studies Graduate And Student has satisfied all of the following Student has completed or is in process of completing all of the following course(s) ACCT 801 - Graduate Financial Accounting I
Offered
Fall, Spring