BADM 465-01, International Accounting, Fall 2008

Abstract

This course will provide a broad overview of the fabric of international accounting and financial reporting. It will engender understanding of how to use accounting information across borders in order to make better business decisions. Of particular interest will be cultural differences that influence accounting practices in different countries and affect attempts to harmonize accounting standards. The course will also focus on some contemporary issues in international accounting and financial reporting, including developments in the adoption of International Financial Reporting Standards internationally, particularly the convergence of US accounting standards with IFRS; the Global Reporting Initiative, and sustainability reporting matters.