Semester Hours: 3This is a discussion of contemporary debates regarding harmonization of accounting standards, with analysis of the differences among countries regarding their economic and social practices and corresponding accounting systems. Specific countries are discussed, and specific auditing and taxation accounting practices and theories are covered.
Prerequisite(s)/Course Notes: ACCT 102; and junior class standing or above – students with fewer than 58 s.h. on record may not register for the course; no exceptions permitted. Credit given for this course or ACCT 232, not both.