Tax due diligence and financial statement analysis are also covered. This course also builds on the introduction to consolidated returns covered in GCOM 744. Students are exposed to international accounting standards promulgated by the International Accounting Standards Committee. The tax and accounting systems of several countries are compared and contrasted with those of the United States. The course also contains a module on state and local taxation.
Research is conducted under the supervision of a professor chosen by the student.
This course is offered at the discretion of the supervising professor. The Director of the Master s Program in Accounting must approve a requesting student s written proposal prior to registration for the course. In addition to other requirements imposed by the instructor, the course requires a final paper of publishable law review quality be completed and submitted prior to the end of the semester. This course begins with a directed self-study program on international business and cultural issues that is designed to prepare students to get the most out of their overseas field trips. In mid-May, students leave the United States for 3 weeks of travel overseas.