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Charleston Southern University    
  Jan 16, 2018
2015-2016 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 460 - International Accounting

(3 hours) Prerequisites: Admission into the School of Business and ACCT 311 (grade of “C” or Better). The primary purpose of the course is to develop knowledge of International Financial Reporting Standards including the standards’ history, new standard adoption, the recording of financial transactions, and financial statement presentation.  In addition, the US GAAP vs. IFRS convergence process will be discussed.  This course will be cross-listed with BUSI 560.  

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