ACCT 6637 - International Accounting and Taxation

Prerequisite: ACCT 6620 or chair's approval. This course provides a detailed examination and analysis of the framework of international accounting and taxation. Discussion will center on the elements of global accounting from a financial, managerial, tax, and audit perspective. Highlights include detailed analysis of the development and convergence of international accounting standards, taxation of transnational transactions, and quantifying and reporting financial risks such as foreign exchange and hedging transactions. The course also addresses transfer pricing, tax treaties, tax incentives, and other strategic accounting issues related to multinational corporations.
3 credit hours.