ACCT7260 International Accounting and Taxation (3 units)
This course aims to provide an understanding of the accounting and taxation issues in the international perspectives. The main theoretical and practical issues underlying international accounting will be introduced. By the completion of this course, students will gain an insight into the recent progress of the harmonization of accounting standards and practices in the world and the development of international taxation practices following the growth of multinational enterprises and rapid integration of global economies. In addition, management control and information systems for multinational operations will be elaborated.
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