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Oct 11, 2024
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ACCTG 325 - International Financial Reporting Prerequisites: ACCTG 202 Advanced Financial Reporting introduces and examines the international accounting standards as promulgated by the International Accounting Standards Board located in London. The SEC is scheduled to adopt the IFRS for U.S. companies and we will focus on the differences between current GAAP rules and the IFRS rules as applied to the recognition, measurement and reporting of assets, liabilities, revenue and expenses.
3 credits Winter Intersession
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