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Course Descriptions for ACNT 2373

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These Course Descriptions display the changes made after the original publication on May 28, 2013.
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ACNT 2373 (3 Credit Hours)
Offered at MVC

International Financial Reporting Role of the Expert, Expert Testimony and the Expert Report
This is a Local Need Course.
Prerequisite: ACNT 2303. ACNT 1373 or ACNT 2303 and ACNT 1305 or ACNT 1375.
Course Description: An examination of the aspects of accounting which apply to multinational business and to practice outside the United States. Topics included in the course are: patterns of accounting practice in other nations, the promulgation of international accounting standards and the harmonization of standards; accounting problems associated with multinational operations; and a comparison of auditing, corporate governance and regulation issues around the world. Forensic accountants serve a variety of clients in a variety of roles. This course will explore these different roles whether as a consultant or expert, working for the plaintiff, defense or a regulator. In addition, the course will address issues confronted by the expert in developing and issuing an expert report. Other topics include the preparation and presentation methods needed to effective present both direct testimony and cross-examination and to enable the expert to withstand challenges from opposing counsel. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an accounting business-related course for the uniform Texas CPA exam. (3 Lec.)

* Note: This Course Description includes updates that were added after it was originally published on May 28, 2013. (Original) | (Current)

Academic Courses
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.

WECM Courses
Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four-year colleges and universities.

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