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Apr 20, 2024
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2020-2021 Academic Catalog [Archived Catalog]
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ACCT 319 - Financial Reporting 2 Credits: Three (3) An in-depth study of accounting topics including stockholders equity issues, earnings per share valuation, investments, current and long-term liabilities, accounting for income taxes, pensions, leases, post- retirement benefits and statement of cash flows. The transition from U.S. GAAP to IFRS is also discussed. Prerequisite: ACCT-318
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