Carlson School of Management

ACCT 5310 International Accounting

Causes/history of international differences in design of financial accounting/reporting systems, efforts to harmonize them into worldwide system. Role/impact of currency translation on financial statements. International Accounting Standards, conceptual framework.

Spring 2013

Section 001 LEC (57158)

2 credits

A-F; prereq 5101; [5102 or Concurrent registration is required (or allowed) in 5102] recommended

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