ACCT 70811 - International Financial Reporting Standards

Institution:

University of Notre Dame

Subject:

Accountancy

Description:

This course is an in-depth analysis of IFRS and their comparison to US GAAP in key areas that have a direct impact on a company's profits and valuation such as revenue recognition, inventories, intangible assests, asset impairment and valuation, provisions and contingencies, business combinations, consolidations and investments in joint ventures, and financial instruments. The course covers the accounting aspects of recognition, measurement and disclosures as prescribed by IFRS and the similarities or differences to their US GAAP counterparts.

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nd.edu

Phone Number:

(574) 631-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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