ACCT 5404 — Financial Reporting for Integrated Multinational Enterprises
4 semester hoursGraduateLecture
Presents an in-depth analysis of financial reporting practices for diversified, international business entities. In today’s global business environment, many corporations operate diverse economic activities and often conduct those activities across geographic boundaries. Examines accounting and disclosure standards in the United States that are relevant to presenting consolidated financial statements and analyzes the impact of intercompany transactions. Other topics include hedging, translation, and remeasurement of a foreign subsidiary’s financial statements.