Sep 19, 2024  
2024-2025 Graduate Catalog 
    
2024-2025 Graduate Catalog

BU 7547 - International Accounting and Reporting


Credits: 3

Description This course familiarizes students with international accounting and reporting issues including a critical analysis of International Financial Reporting Standards (IFRS) versus U.S. GAAP. The course examines how national standards have developed historically and how standards differ among types of countries, including those of developed versus emerging countries. Issues relating to international transactions, foreign currency translation and hedging practices are covered. The analysis of international financial statements, accounting for changing prices and taxation issues in international firms are also discussed.

Prerequisites: BU 4570 or equivalent.

When Offered
Offered once a year.