AC 3153 - International Accounting And Financial Reporting

Institution:

Langston University

Subject:

Description:

International accounting issues facing multinational enterprises, international accounting and financial reporting standards, international differences in design of financial accounting/reporting systems; current efforts to harmonize them into worldwide systems, impact of currency exchange on financial statements. Topics include social and environmental reporting, geographic segment disclosure, practices and financial reporting in developing economics, inflation accounting, foreign currency translation, and international taxation and inter-company transfer pricing. Prerequisite: AC 2104. SCHOOL OF BUSINESS / 133

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.lunet.edu

Phone Number:

(405) 466-3428

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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