ACCT 311 Global Financial Reporting
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This ACCT 311 Global Financial Reporting course aims to deepen students' understanding of current financial reporting issues through a detailed analysis and comparison of US GAAP and International Financial Reporting Standards. This course will cover the formulation of accounting standards, the implementation of those standards, and how to interpret the results of these standards. This course focuses on intermediate and advanced topics in financial reporting, including fair value accounting, variable interest mergers, foreign exchange translation, derivatives and hedging, leasing, income recognition, pensions, and capital compensation. The course also focuses on assessing emerging financial reporting issues such as proposed financial reporting standards proposed by the United States or international standardization agencies. This course is intended to help students better understand the global financial reporting management environment and how companies develop financial reporting information within that environment.
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