ACCT 423 - International Accounting

Institution:

California State University-San Marcos

Subject:

Description:

Examines and discusses, in-depth, the issues in international accounting that affect today's global business world. Subject matter includes accounting for changing prices, foreign currency translation and transactions, and specific reporting issues, (e.g., intangible assets, research and development, leases, pensions, post-retirement benefits). Managerial accounting issues covered are: strategic planning and control, budgeting product costing and foreign costing, foreign exchange risk management, transfer pricing, international taxation, international financial statement analysis, and auditing issues for global operations. The challenges and opportunities in developing countries (as well as eastern European countries), along with financial statement practices and trends also will be included. May not be taken for credit by students who have received credit for ACCT 418 or ACCT 490D. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration - i.e. attained business status).

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csusm.edu

Phone Number:

(760) 750-4000

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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