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Nov 30, 2024
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2021-2022 UMass Dartmouth Graduate Catalog [Archived Catalog]
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ACT 672 - International AccountingCredits 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. Graded
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