ACCT 325 - International Accounting I

Credits: 3
Planned Offering: Fall, Winter

Prerequisite: ACCT 320 and at least junior standing. 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). A substantial group of standards 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 321. Oliver.