International and Advanced Issues in Accounting

Catalog description

This course covers advanced accounting topics with an emphasis on international accounting issues. Advanced accounting topics include the equity method for investments, consolidation of financial statements, and accounting for not-for-profit organizations, state governments and local governments. International accounting topics include worldwide accounting diversity, International Financial Reporting Standards and accounting for foreign currency transactions, translation and hedging. Spring. Prerequisites: ACCT 301 , ACCT 302 .