Nov 21, 2024  
2011-12 Graduate Catalog 
    
2011-12 Graduate Catalog [ARCHIVED CATALOG]

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ACTG 6580 - International Financial Reporting Standards

3 credit hours
Prerequisite: ACTG 3120 with a C or better. Extensive coverage of the International Accounting Standards Board’s International Financial Reporting Standards (IFRS) with an emphasis on inventories, revalued fixed assets, intangible assets, business combinations, and loans and receivables. Examines as well the organizations involved in determining the standards. Importance placed on changing from financial statements prepared under U.S. generally-accepted accounting standards to IFRS-based statements.


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