UT Dallas 2023 Graduate Catalog

ACCT6362 - International Accounting

ACCT 6362 International Accounting (3 semester credit hours) Accounting concepts, standards, methods, and practices in foreign environments and their relationship to US accounting are assessed. Topics include performance measurement of international entities, accounting for international operations, comparative accounting systems, transfer pricing, and financial reporting of foreign and multinational corporations. Prerequisite: ACCT 6301 or ACCT 6305 or ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) Y