May 30, 2024  
2019-2020 UMass Dartmouth Graduate Catalog 
2019-2020 UMass Dartmouth Graduate Catalog [Archived Catalog]

ACT 672 - International Accounting

Credits 3
Lecture / 3 hours per week
Study of increasing globalization of business and capital markets, emphasizing the quintessential position of International Accounting as a discipline. More than before, multinational corporations and many of their stakeholders continue to use cross-border financial information in their strategic corporate and investment decision making. International Accounting as a vehicle for international financial reporting has become indispensable in such a global context. Topics in this course, including international harmonization of reporting standards will enhance students’ understanding of the dynamics of financial information that crosses national borders.