Examined are areas in which the harmonization of accounting principles has been achieved and where differences from United States standards and those in other countries exist. This is a conceptual development of international accounting, comparative practices, foreign currency translation, reporting and disclosure issues, transfer pricing, and international taxation. We will examine the contrast in financial reporting requirements in United States and other countries and the importance that multiple currencies make in reporting requirements. Because all accounting as well as international accounting depends on information and access, we will utilize the Internet in addition to our book as a major source for global information. Activities such as plagiarism and cheating are not acceptable and will not be condoned by the college.
Students involved in such activities are subject to serious disciplinary action.
For further explanation on this topic, please refer to the New Hampshire College catalog. Failure to attend during the first week will result in an automatic drop. Extended absences, defined as failure to log into the blackboard session for more than five days, must be coordinated with the instructor. At the beginning of each term, or as soon as you become aware of a disability, we encourage you to request those accommodations which you need to meet you academic goals. Ms. Goldberg or Mrs. Zimmerman will assist you in making contact with appropriate faculty members and support services staff regarding accommodations.