Course Description

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.

Official electronic version updated on November 10, 2000

M. Watson, Editor