ACCT 232 - Global Accounting Issues

When Offered: F;S

3 Credit(s)
3 Lecture Hour(s)
0 Lab Hour(s)

This course will examine the ongoing global harmonization of accounting standards through the analysis of the similarities and differences in US GAAP and IFRS. Furthermore, issues facing preparers and users of accounting information in an increasingly globalized environment will be discussed related to currency exchange, currency strategy and international financial reporting. Students will be exposed to the aforementioned accounting practices, standards and topics within the context of a country’s cultural norms, history and political structure.

Prerequisite(s): Sophomore standing, 2.50 GPA, C or above in MGMT 110 or equivalent, and permission of instructor.