Brief Course Description
1. Course Title:
International Accounting
2. Language of Instruction:
Tiếng Việt
3. Course Code:
INT607024
4. Credits:
3
5. Course Objectives:
6. Brief Description of Course Content:
International Accountingprovides in-depth knowledge of the accounting systems of countries around the world. This course introduces the process of formation and development of the IASB, the theories of regulation and the viewpoints of regulation in accounting. In addition, the course also mentions the differrent ways of classifying the national accounting systems, the differences in the application of IFRS in countries as well as the process of international accounting harmonization and convergence.