ACCT 326 - International Accounting II

Institution:

Washington and Lee University

Subject:

Accounting

Description:

Corequisite: ACCT 321. This course provides an in-depth understanding of the organization, pronouncements, and procedures of the International Accounting Standards Board (IASB). The course examines the presentation and disclosures required for financial statements under International Financial Reporting Standards (IFRS) both for first time adoption and continuing reporting. A substantial group of IFRS are examined as well as the differences between those standards and their counterparts under US GAAP. The covered IFRS primarily correspond to U.S. standards covered in ACCT 320 and 321 Oliver.

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.wlu.edu/

Phone Number:

(540) 458-8400

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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