Oct 26, 2021  
2019-2020 University Catalog 
    
2019-2020 University Catalog [ARCHIVED CATALOG]

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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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