ACNT 2337 - International Financial Reporting

Credit Hours: 3
Contact Hours - Lecture: 3
An examination of the aspects of accounting which apply to multinational businesses. This is an International Studies Area of Concentration course. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. This course meets Texas State Board of Public Accountancy standards to satisfy a qualifying educational credit required for the CPA examination.
Prerequisite: Enrollment in Professional Accountancy ATC (C4_ACC4), ACNT 2303 or ACNT 1371 , department approval required.
Student Learning 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.