By the end of this course, students should have learned:

1.	the major differences between U.S. and international 
accounting standards and how to reconcile differences between 
the two when comparing financial statements;
2.	the economic, historical, and cultural reasons behind 
the diversity in global accounting practice;
3.	how to translate and compare financial statements for 
entities transacting in multiple currencies;
4.	issues faced in auditing and regulating a 
multinational firm;
5.	basic principles about taxation and tax-avoidance 
strategies for the multinational firm or U.S. individuals 
working abroad.

1.	Course introduction
2.	Evolution of the multinational corporation
3.	Global accounting diversity
4.	The influence of culture on accounting
5.	Comparison of international and U.S. accounting 
standards
6.	Analysis of foreign financial statements
7.	Foreign currency transactions
8.	Translation of foreign currency financial statements
9.	Auditing the multinational firm
10.	Foreign Corrupt Practices Act
11.	Taxation for the multination firm (or individual)
12.	Transfer pricing

This course upholds the principles of the UGA Student Honor 
Code: "I will be academically honest in all of my academic work 
and will not tolerate academic dishonesty of others." A Culture 
of Honesty, the University's policy and procedures for handling 
cases of suspected dishonesty, can be found at www.uga.edu/ovpi. 
Any violations of this policy including, but not limited to, 
cheating or plagiarism, will be reported to the appropriate 
university authority.