ACT 321 International Accounting and Financial Statement Analyses

3 Credits

This course focuses on policy issues of foreign currency transactions, global inflation, transnational reporting and disclosure, international accounting (and auditing) standards, and financial statement analysis of multinational and foreign firms. Additional topics include the harmonization of accounting standards, exchange risk analysis, comparative practices, accounting for inflation, hedging, and managerial accounting appropriate for international operations.

Prerequisite(s): ACT 104 (with a minimum grade of C).