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Prerequisite: ACCT 502, and ACCT 503. Offered occasionally.
Introduction to the conceptual, managerial, professional, and institutional issues of international accounting. Focus is on current topics in international accounting and on the cultural, environmental, managerial, and governmental forces that shape both internal and external accounting in specific countries. Special attention is set for comparative and empirical studies. Current interest topics that include standard setting and transnational financial reporting are explored.
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