ACCTG 5140 - International Accounting

This course integrates (International Financial Reporting Standards) IFRS into a financial accounting course and leverages comparisons between US GAAP and IFRS to enhance the development of a "critical thinking" approach to financial accounting and reporting. The goal of the course is to enhance student understanding of the links between the underlying transactions, the application of reporting standards for those transactions, and the financial reports obtained. In addition, the course will provide students with a basic understanding of IFRS.