Description
Pre-requisite: ACC 2301 and Acc5305 or (coordinator permission)
This course focuses on accounting and financial reporting in both Morocco and the global marketplace. Since generally accepted accounting principle and reporting principle vary throughout the world, this course is designed to attempt to explain the reasons for these variations and analyze how these differences impact financial statements and business decisions. At a minimum, the following subjects will be discussed: foreign andinternational
accounting standards, theory and practice of accounting for multinational corporations, analysis of financial and managerial accounting issues faced by the multinational corporation, inflation accounting, foreign exchange gains or losses, deferred income taxes, and pension costs.