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Institution:
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New Jersey City University
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Subject:
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Description:
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This course surveys and compares accounting systems in major industrialized countries and selected underdeveloped countries, identifying differences and similarities. The evolution of these systems, to their present stage of development, is also explored. Specific accounting practices applicable to international business transactions are studied with particular emphasis on foreign exchange and foreign currency transactions. Translation of financial statements denominated in foreign currency is a major element of the course. Transfer pricing and basic international taxation issues are also explored. Recent developments in the European community, the Pacific Rim and emerging nations are discussed. Prerequisite: BUSI 252 Principles of Accounting II
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(201) 200-2000
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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