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                      | 2022-2023 UMass Dartmouth Graduate Catalog [Archived Catalog] 
 
   |  ACT 672 - International AccountingCredits 3Lecture / 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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