George Mason University – Graduate Council
Graduate Course Approval Form
All courses numbered 500 or above must be submitted to the Graduate Council for final approval after approval by the
sponsoring College, School or Institute.
Graduate Council requires submission of this form for a new course or any change to existing courses. For a new course,
please attach a copy of the syllabus and catalog description (with catalog credit format, e.g. 3:2:1). The designated
representative of the College, School or Institute should forward the form along with the syllabus and catalog description, if
required, as an email attachment (in one file) to the secretary of the Graduate Council. A printed copy of the form with
signatures and the attachments should be brought to the Graduate Council meeting. Please complete the Graduate Course
Coordinator Form if the proposed changes will affect other units.
Note: Colleges, Schools or Institutes are responsible for submitting new or modified catalog descriptions (35 words or
less, using catalog format) to Creative Services by deadlines outlined in the yearly Catalog production calendar.
Please indicate: New__X_____
Modify_______
Department/Unit: School of Management
Submitted by: Angel Burgos
Delete_______
Course Subject/Number: MBA/ACCT 745
Ext: 8949
Email: aburgos2@gmu.edu
Course Title: International Financial Reporting
Effective Term (New/Modified Courses only): Spring 09
Final Term (deleted courses only):____________
Credit Hours: (Fixed) __3__
Grade Type (check one): __X___
(Var.) ______ to ______
_____
_____
Regular graduate (A, B, C, etc.)
Satisfactory/No Credit only
Special graduate (A, B, C, etc. + IP)
Repeat Status*(check one): _X__ NR-Not repeatable ____ RD-Repeatable within degree ____ RT-Repeatable within term
*Note: Used only for special topics, independent study, or internships courses
Total Number of Hours Allowed: _3____
Schedule Type Code(s): 1._LEC LEC=Lecture SEM=Seminar STU=Studio INT=Internship IND=Independent Study
2.____ LAB=Lab RCT=Recitation (second code used only for courses with Lab or Rct component)
Prereq _X__ Coreq ___ (Check one):_ Completion of MBA or MSA core requirements, or permission of program director.
__________________________________________________________
__________________________________________________________________________________________
Note: Modified courses - review prereq or coreq for necessary changes; Deleted courses - review other courses to correct prereqs that list the deleted course.
Description of Modification (for modified courses):____________________________________________________________________
Special Instructions (major/college/class code restrictions, if needed):__________________________________________
Department/Unit Approval Signature:_________________________________________ Date: _____________
College/School Committee Approval Signature:__________________________________ Date:_____________
Graduate Council Approval Date:____________ Provost Office Signature:_________________________________
George Mason University
Graduate Course Coordination Form
Approval from other units: NONE
Please list those units outside of your own who may be affected by this new, modified, or deleted course. Each of these units must
approve this change prior to its being submitted to the Graduate Council for approval.
Unit:
Head of Unit’s Signature:
Date:
Unit:
Head of Unit’s Signature:
Date:
Unit:
Head of Unit’s Signature:
Date:
Unit:
Head of Unit’s Signature:
Date:
Unit:
Head of Units Signature:
Date:
Graduate Council approval: ______________________________________________ Date: ____________
Graduate Council representative: __________________________________________
Date: ____________
Provost Office representative: ____________________________________________
Date: ____________
Catalog Description: Examines accounting from an international perspective, including the study of various functional areas of
accounting across countries and the reporting requirements encountered by companies engaged in international trade and making
foreign direct investments.
Master Syllabus
MBA/ACCT 745: International Financial Reporting
Prerequisite: Admission to MBA program and completion of core curriculum
Course Description: This 3 credit course examines accounting from an international perspective, including the study of various
functional areas of accounting across countries and the reporting requirements encountered by companies engaged in international
trade and making foreign direct investments.
Learning Objectives: After completing this course, the student will be able to:
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Understand how generally accepted accounting principles are used by other countries and the United States
to report financial information to global users
Understand the global variety of accounting regulations and practices
Analyze and interpret financial information presented by local, multinational, and transnational corporations
for decision making purposes.
Understand the issues related to harmonizing worldwide accounting standards
Approach to Learning and Student Responsibilities: The course utilizes a mixture of lectures, cases or problem discussions, and
illustrations. Students are expected to prepare in advance the assigned readings, homework, and cases and contribute to the discussion
of points and analysis of issues during the class meetings.
Representative Text(s) and Required Materials: International Accounting. Doupnik, Timothy & Hector Perera, McGraw-Hill
Irwin (2007)
Course Website: Yes
Methods of Student Evaluation: Grades are based on participation in class discussions, cases, writing or problem assignments, one
midterm examination (or two midterms), and a final examination.
Topics Covered:
Introduction to International Financial Reporting
Worldwide Accounting Diversity
International Harmonization of Financial Reporting
International Financial Reporting Standards
Comparative Accounting
Foreign Currency Transactions and Hedging Foreign Exchange Risk
Translation of Foreign Currency Financial Statements
Additional Financial Reporting Issues
Analysis of Foreign Financial
International Taxation
International Transfer Pricing
Strategic Accounting Issues in Multinational Corporations
Comparative International Auditing and Corporate Governance
Other topics may be added at the instructor’s discretion
Honor Code:
The faculty expects students to follow the University’s honor code as presented in the University’s publications.
ODS Statement:
If you are a student with a disability and you need academic accommodations, please see instructor and contact the Office of Disability
Services (ODS) at (703) 993-2474. All academic accommodations must be arranged through the ODS.
Note: Please refer to Syllabus Standards School of Management April 2004 document when creating actual course syllabus