Special emphasis on problems such variations create for financial reporting, control, and decision-making within multinational business enterprises. Stresses research design, problem definition, sources of information, and current research areas in accounting and taxation. Credit not given for both 406 and 625. Overviews generationskipping transfer taxes and income taxes on estates and trusts. Stresses research, critical thinking, and analytical and communication skills applied to contemporary accounting and tax issues.
Topics vary each semester.
May be repeated for credit. Necessary evaluation reports and meetings with faculty adviser required. For key to symbols and abbreviations, see the first page of this section.