Syllabus
|
Course Code: IB-301 Course Name: Specialisation-D: INTERNATIONAL BUSINESS - International Accounting |
||
| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
|---|---|---|
| 1 | International dimensions of Accounting; Conceptual framework and the comparative developments, International Accounting Standards: Concept and Mechanism of setting International Accounting Standards, disclosure requirements of International Accounting Standards, and International Audit Environment. Dimensions of Financial Reporting: Concept and Development of International Financial Reporting Standards (IFRS), Dimensions of IFRS. Types of Foreign Currency Transactions, Managing International Information system, Accounting for Inflationary Trends. Analyzing Foreign Financial Statements: Accounting and reporting of Foreign Currency Translation, Accounting for Environmental Protection Measures. Harmonizing in domestic and International accounting information reporting. Transfer Pricing: Concept and methods: Comparable Uncontrolled method (CUP) method, Resale Price method, Cost Plus Method, Transactional net margin method and Transactional Profit Split methods. |
|
