ACCT 4316 - International Accounting

Three credit hours.

This course examines international financial reporting developments, procedures, and standards (IFRS) with an emphasis on the convergence of US GAAP and International Financial Reporting Standards. Attention is also given to the financial reporting requirements of multinational enterprises operating in a global environment.

Prerequisites: ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, and ACCT 4314, each with a grade of C or greater.