2020-2021 Academic Catalog 
    
    May 08, 2021  
2020-2021 Academic Catalog

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