ACCT 400 is a pre-requisite. This course is not open to MSA students who have taken ACCT 425.
This course is an introduction to the international financial reporting standards and the country specific practices and history that underlie the application of these standards. The focus is on understanding the financial information provided by multinational and foreign companies to facilitate better decisions.
Students will be able to describe, explain, and illustrate how the regulation and enforcement of financial reporting in various countries have impacted financial reporting and disclosure in these countries and how these systems have affected technical and ethical accounting issues. Students will also acquire the skills to recognize and evaluate these differences in the analysis of company performance and business decisions.
This course is an introduction to the international financial reporting standards and the country specific practices and history that underlie the application of these standards. The focus is on understanding the financial information provided by multinational and foreign companies to facilitate better decisions.
Students will be able to describe, explain, and illustrate how the regulation and enforcement of financial reporting in various countries have impacted financial reporting and disclosure in these countries and how these systems have affected technical and ethical accounting issues. Students will also acquire the skills to recognize and evaluate these differences in the analysis of company performance and business decisions.