(F) This is a comprehensive course that focuses on the international forces and constraints on the financial function of the multinational entity and is organized to provide a background in the international environment. Focus is on comparative accounting, reporting and disclosure, international accounting harmonization, planning and control, risk management, and taxation. Emphasis on current issues will provide the student with a familiarity of emerging issues in international accounting and taxation and in the international financial system. Prerequisites: ACTG 271 & 272, BUAD 351. Even years only.