On successful completion of this course, student will be able to: Explain the concept of international accounting, environment and the accounting practices in some countries, the diversity in accounting internationally and problems caused by accounting diversity; Explain the concept of international convergence of financial reporting standards, the difference between IFRS and US GAAP, the impact on the financial statement and the foreign exchange market; Apply the international financial reporting standards, the accounting for foreign currency transaction, international transfer pricing, the concept of hedging and translation foreign currency financial statements; Apply the concept of corporate income tax and withholding tax in different countries, tax treaties and tax incentives; Explain strategic formulation, implementation and performance evaluation in multinational corporations, explain the link between auditing and corporate governance in an international context and the CSR practices at international level.
- Worldwide Accounting Diversity;
- International Convergence of Financial Reporting;
- Comparative Accounting;
- International Financial Reporting Standards I;
- International Financial Reporting Standards II;
- Financial Reporting Issues;
- Foreign Currency and Hedging Foreign Exchange Risk;
- Translation of Foreign Currency Financial Statements;
- International Corporate Social Reporting;
- International Taxation;
- International Transfer Pricing;
- Strategic Accounting Issues in Multinational Corporations;
- Comparative International Auditing and Corporate Governance.
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