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ACC 403 International Accounting

400 levelManagement & Administration10 topics

ACC 403 covers 10 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

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Course outline

The topics this course covers, in teaching order.

  1. Nature and scope of international accounting
  2. International Financial Reporting Standards (IFRS)
  3. Comparative national accounting systems
  4. Foreign currency translation and IAS 21
  5. Accounting for multinational enterprises
  6. Transfer pricing and international taxation
  7. International accounting harmonisation and convergence
  8. Segment and disclosure reporting for global firms
  9. Foreign exchange exposure and hedge accounting
  10. International auditing and regulatory frameworks

A sample from this course

One topic, as StudyPath teaches it.

Nature and scope of international accounting

The nature and scope of international accounting centre on how accounting operates across national borders, why financial reporting differs from one country to another, and how these differences affect businesses, investors, regulators, and governments.

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