People Innovation Excellence
 

INTERNATIONAL ACCOUNTING (2 Credits)

Learning Outcomes:

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.

Topics:

  1. Worldwide Accounting Diversity;
  2. International Convergence of Financial Reporting;
  3. Comparative Accounting;
  4. International Financial Reporting Standards I;
  5. International Financial Reporting Standards II;
  6. Financial Reporting Issues;
  7. Foreign Currency and Hedging Foreign Exchange Risk;
  8. Translation of Foreign Currency Financial Statements;
  9. International Corporate Social Reporting;
  10. International Taxation;
  11. International Transfer Pricing;
  12. Strategic Accounting Issues in Multinational Corporations;
  13. Comparative International Auditing and Corporate Governance.

Published at : Updated

Periksa Browser Anda

Check Your Browser

Situs ini tidak lagi mendukung penggunaan browser dengan teknologi tertinggal.

Apabila Anda melihat pesan ini, berarti Anda masih menggunakan browser Internet Explorer seri 8 / 7 / 6 / ...

Sebagai informasi, browser yang anda gunakan ini tidaklah aman dan tidak dapat menampilkan teknologi CSS terakhir yang dapat membuat sebuah situs tampil lebih baik. Bahkan Microsoft sebagai pembuatnya, telah merekomendasikan agar menggunakan browser yang lebih modern.

Untuk tampilan yang lebih baik, gunakan salah satu browser berikut. Download dan Install, seluruhnya gratis untuk digunakan.

We're Moving Forward.

This Site Is No Longer Supporting Out-of Date Browser.

If you are viewing this message, it means that you are currently using Internet Explorer 8 / 7 / 6 / below to access this site. FYI, it is unsafe and unable to render the latest CSS improvements. Even Microsoft, its creator, wants you to install more modern browser.

Best viewed with one of these browser instead. It is totally free.

  1. Google Chrome
  2. Mozilla Firefox
  3. Opera
  4. Internet Explorer 9
Close