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    California State University San Marcos
   
 
  Feb 21, 2018
 
2016-2018 Catalog 
  
2016-2018 Catalog
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ACCT 513 - International Financial Reporting Standards

Units: 3
Introduction to financial reporting with an emphasis on application of core concepts of International Financial Reporting Standards (IFRS). Discussion of the history of the International Accounting Standards Board (IASB) from its origin to recent developments. Includes financial statements, cash flow statements, revenue, financial assets and liabilities, inventories, intangible assets, income taxes, leases, earnings per share and consolidated financial statements.

Prerequisite(s): ACCT 302  with a grade of C (2.0) or better.



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