BU437
 International Accounting
 0.5
This course will examine the impact of domestic accounting and auditing
developments on foreign countries and multi-national corporations and the
reverse influence of foreign developments on Canadian accounting.
Emphasis is placed on the interpretation of foreign financial statements
and the impact of consolidation of foreign subsidiaries on financial
reports. The technical matters of foreign exchange accounting and
accounting for changing prices internationally will also be examined. The
controllership function will also be viewed from an international
perspective.
Prerequisite: BU457, BU467 or concurrently.