ACC 630. International Financial Reporting Standards. 1 Credit Hour.

This course provides an overview of International Financial Reporting Standards (IFRS). The course will begin with a study of IFRS Framework and will then examine a number of the major topics covered in the Intermediate Accounting courses. The perspective will be a comparison between IFRS and U.S. generally accepted accounting principles (U.S. GAAP).
Prerequisite: ACC 312. Or ACC 633.
Components: LEC.
Grading: GRD.
Typically Offered: Fall & Spring.