ACC 408 International Accounting:- The discipline of accounting which was started as an art of recording activity has been through various phases of modification. The subject became a complete information system providing financial evidence to internal and external users. Expansion of multinational corporation and growth of European Union have directed the increased stress on International Accounting. International accounting contains matters such as reporting practices in multiple countries and accounting principles. There are many aspects that ACC 408 International Accounting covers like accounting development patterns, regional and international harmonization, translation of foreign currency, exchange risk, developing countries accounting. International accounting is a field inside the whole discipline. The international accounting comprehends the functional extent of managerial accounting, financial accounting, taxation, information systems of accounting and auditing.
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