ACCT 5960: Accounting in the Global Economy
(Dual-listed with ACCT 4960).
Credits: 3. Contact Hours: Lecture 3.
Prereq: (ACCT 3860 or ACCT 5010) or Graduate Classification
Financial reporting issues in a global environment, including introduction to International Financial Reporting Standards (IFRS) and the potential for the use of IFRS in the U.S. Accounting and managerial issues faced by multinational corporations. Technical issues such as transfer pricing, inflation accounting and taxation will be discussed.