ACCT 460 - International Accounting

(3 hours) Prerequisites: Admission into the School of Business, ACCT 310 and ACCT 311. 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.