ACCY 423
Intro to International Atg

Credit:  3 hours.


Explores similarities and differences of accounting principles and procedures between the United States and other countries with special emphasis on worldwide and regional standardization; emphasizes consolidation of foreign subsidiaries, performance evaluation of foreign operations, statement analysis, translation, solutions to inflation accounting, and taxation of multinationals. Prerequisite: ACCY 301 and ACCY 302, or equivalent; or ACCY 501.