Term: Spring 2024 - Full Term (01/23/2024 - 05/06/2024)
Grade Mode: Letter Grading
|2:10pm - 3:30pm
The objective of this course is to provide an in-depth understanding of the nature and applicability of accounting theory and the conceptual framework of accounting using International Financial Reporting Standards (IFRS). Topics include recording financial transactions using IFRS, analyzing financial statements using IFRS, and evaluating differences between IFRS and U.S. Generally Accepted Accounting Principles (U.S. GAAP). This is a required course for the MSA audit track because it provides an increased understanding of international accounting standards and how these standards may be applicable in the auditing of international corporations.