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ACCT 520, Global Financial Accounting Standards, 3 Units

This course compares global accounting standards of the International Financial Reporting Standards to Generally Accepted Accounting Principles standards in the United States. Topics include statements of operations, financial position, stockholders' equity, and cash flow, as well as research and development, inventories, pensions, stock options, intangibles, leases, and taxes. Students learn through in-depth analysis of contemporary financial reporting requirements promulgated by the national and international accounting standards boards.

Prerequisite: Acceptance into the program