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Objectives

The basic objective of this course is to provide an understanding of international accounting focusing on international accounting’s dimensions, development and relation to international business in a global environment. It also discusses the pressures to harmonize international accounting, focusing on international business combinations and consolidation, goodwill and intangibles, price changes, and foreign currency valuation. The course also discusses the translation of foreign currency financial statements. The course further links the previous topics with Egyptian standards and practices.

Text

Lee H. Radebaugh, Sidney J. Gray and Ervin L. Black. International Accounting and Multinational enterprise 6^th edition, John Wiley and Sons, 2006.

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Outline

International Accounting and International Business International Business Combinations, Goodwill and Intangibles Accounting for Foreign Currency International Accounting for Price Changes International Budgeting & Performance Evaluation