(3 hours) Prerequisites: ACCT 310 and ACCT 311 (intermediate accounting I and II). 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 ACCT 460. Note: This course cannot be challenged.

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