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Master of Science in Management Control

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MSc in Management Control - Course 5

Course 5: International Accounting

 

The objectives of this course are:


 

  • To know international accounting principles (US GAAP and IAS/AFRS) 

 

  • To know differences between accounting policy of multinationals

 

  • To gain knowledge about IAS/IFRS international accounting and financial reporting norms implementation

 

 

Course content:

 

1) Issues in international accounting

 

    • Why standardise?

    • Different conceptions (continental versus Anglo-Saxon)

    • US GAAP and IFRS principles

    • Standardisation system   
         
    • Balance sheet, Profit & Loss and cash flow statements        


2) Accounting policy of multinationales and use of international accounting principles

Written by NIKKI HARLE
Date of update November 25, 2008

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