International Accounting (ACCT 321) is an Accounting Program requirement. It is provided as a core course on year three level six with three credit hours (3-0-3). This course deals with the concept of international accounting and accounting for operations in foreign currencies. The course analyzes the global financial environment, foreign exchange market, foreign exchange risks, global financing, and investment decisions. It also deals with reporting and disclosure in foreign currencies, translation, preparation and analysis of international financial statements, international transfer pricing, and international auditing, with an emphasis on International Financial Reporting Standards IFRS.
