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Financial Reporting in the IFRS World (Part I) (ACCT657)

Course description

This course equips students with an in-depth knowledge of the latest International Financial Reporting Standards (IFRS), including an understanding of the standard-setting process and the conceptual framework upon which standards are set. Major standards relating to the recognition, measurement, presentation and disclosure, and de-recognition of key classes of assets, liabilities, equity, revenue, and expenses will be examined.


Seminar Required

Graded, 1.0 Credit Units

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