Apr 24, 2019  
2018-2019 Catalog 
2018-2019 Catalog [ARCHIVED CATALOG]

ACNT 2337 - International Financial Reporting

3 Credits (3 hrs. lec.) An examination of the aspects of accounting which apply to multinational businesses. This course may also be offered for qualifying education credit for CPA examinations by Texas community college that meet Texas State Board of Public Accountancy standards. Licensing/Certification Agency: State Board of Public Accountancy. Prerequisite: Enrollment in Professional Accountancy ATC (C4_ACC4)  ACNT 2303  or ACNT 1371  
Course Outcomes
1 - Describe the effect of international operations on accounting and business activities.
2 - Explain the key elements of International Financial Reporting Standards (IFRS).
3 - Demonstrate how to integrate aspects of international operations with auditing concepts.
4 - Explain how culture affects accounting and business activities.