3 credits
Fall 2026 Lecture Upper Division
Provides insight into and an understanding of the many accounting problems and issues faced in an international business environment. The material is approached from two compatible and overlapping perspectives: the perspective of accounting or financial management in a U.S. multinational corporation and the perspective of an investor interested in understanding the international business environment.
Learning Outcomes1Learn about the development of international accounting movements and implications in a globalized financial market.
2Develop the ability to read and interpret the financial statements of companies that are prepared in accordance with International Financial Reporting Standards (IFRS)
3Emphasize the importance of professional judgment in international accounting when assessing different accounting treatments for the same event.
4Learn to cope with differences in financial measurement, recognition and reporting practices when performing international financial statement analyses.
5Enhance the students' communication and presentation skills.
6Contribute to the requisite background required for professional examinations such as CPA and to become prepared for a long-range successful accounting, auditing and/or managerial career.
Prerequisites
Restrictions
made by Purdue students.