AC 307 - International Accounting

4.00 credits.

A broad overview of the accounting issues unique to global enterprises, variations in financial reporting requirements among countries, and efforts to harmonize those differences, financial analysis of multinational enterprises, managerial accounting and control, transfer pricing, taxation, performance evaluation, and techniques for reporting and managing the risk of transacting business in multiple currencies are addressed. *Prerequisite(s): AC 405 or permission of instructor.