ACC 424 - International Accounting

A study of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) including analysis and interpretation with respect to assets, liabilities, shareholders' equity, revenues and expenses, accounting for the translation of transactions and foreign subsidiary financial statements, and comparative accounting. In addition, the Standards Convergence efforts of the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), and the implications of the adopting of IAS/IFRS by the European Union will be discussed.

Prerequisite(s): 'C+' or better in ACC 311

3 credit(s).

Last Term Offered: Spring 2022