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THE UNIVERSITY OF ILLINOIS AT CHICAGO College of Business Administration Department of Accounting Accounting 484 – International Accounting Fall 2009 Instructor: Yehia A. Salama, MAcc, MS, MA, PhD Office: 2312 University Hall Phone: (312) 413 - 1532 Office Hours: Tuesday and Thursday 12:30 – 2:00 pm, and by appointment. Prerequisite: Accounting 316: Intermediate Financial Accounting II. From the Accounting Department Mission Statement: The accounting department is committed to quality educational programming, research pursuits and community service. We significantly contribute to the College of Business Administration’s mission to create new knowledge, new business, new value and new leaders for Chicago and the world beyond. Students admitted to our degree programs must show the potential and demonstrate proficiency in contemporary management skills such as information technology, communication techniques and teamwork. The program will promote a prospective of the global economy and cultural diversification necessary for the knowledge worker of the 21 century. Course Objectives: Generally accepted accounting principles and reporting practices vary significantly throughout the world, even though much attention is being paid to reducing the differences. This course examines the international dimensions of financial reporting and analysis. It provides students with an in-depth look at multinational enterprises and the preparation and presentation of financial statements in different nations. Topics covered include foreign currency transactions, translation of foreign currency financial statements, international transfer pricing, international corporate taxation, financial disclosure, and international accounting harmonization.
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The objectives of this course include enhancing your understanding of: the historical basis for diversity in financial reporting across nations.
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