2010-2011 University Catalog 
    
    Mar 28, 2024  
2010-2011 University Catalog archived

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ACCT 326 - International Accounting II


Credits: 2
Planned Offering: Winter

Corequisite: ACCT 321.This course provides an in-depth understanding of the organization, pronouncements, and procedures of the International Accounting Standards Board (IASB). The course examines the presentation and disclosures required for financial statements under International Financial Reporting Standards (IFRS) both for first time adoption and continuing reporting. A substantial group of IFRS are examined as well as the differences between those standards and their counterparts under US GAAP. The covered IFRS primarily correspond to U.S. standards covered in ACCT 320 and 321Oliver.





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