2016-2017 Catalog

ACC 570 International Accounting Systems


ACC 556 or ACC 557

Surveys the accounting systems of key European, Asian, African, South American, and Central American countries, and Canada. Examines the various approaches to valuation and recordation of assets and liabilities. Also examines the complex issues regarding the recognition of revenue and expenses, as well as the preparation of consolidated financial statements of a United States corporation with foreign subsidiaries.