Dec 05, 2025  
2025-2026 University Catalog 
    
2025-2026 University Catalog
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MGMT 63250 - Advanced International Accounting


Credit Hours: 2.00 or 3.00.  This course is designed to help students a) Learn about the development of international accounting movements and implications in a globalized financial market; b) Develop the ability to read and interpret the financial statements of companies that are prepared in accordance with International Financial Reporting Standards (IFRS); c) Emphasize the importance of professional judgment in international accounting when assessing different accounting treatments for the same event; d) Learn to cope with differences in financial measurement, recognition, and reporting practices; and e) Enhance the students’ communication skills. The course should also contribute 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. 
Learning Outcomes
1. Learn about the development of international accounting movements and implications in a globalized financial market.
2. Develop the ability to read and interpret the financial statements of companies that are prepared in accordance with International Financial Reporting Standards (IFRS).
3. Emphasize the importance of professional judgment in international accounting when assessing different accounting treatments for the same event.
4. Learn to cope with differences in financial measurement, recognition, and reporting practices.
5. Enhance the students’ communication skills.
Credits: 2.00 or 3.00



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