IBS 415 International Accounting

This course addresses the diversity that exists in accounting reporting and disclosure practices in different countries, the reasons for accounting diversity, and the problems/challenges created by accounting diversity for multinational enterprises, international investors, and regulators. Special emphasis is given to the comparison between U.S. standards (U.S. GAAP) and international financial reporting standards (IFRS). Prerequisite: Completion of ACC 325 with a grade of 2.0 or higher.

3 credit hours