ACCT 513
International Financial Reporting Standards
California State University San Marcos · UGRD · Fall 2026
1 section
Catalog description
Introduction to financial reporting with an emphasis on application of core concepts of International Financial Reporting Standards (IFRS). Discussion of the history of the International Accounting Standards Board (IASB) from its origin to recent developments. Includes financial statements, cash flow statements, revenue, financial assets and liabilities, inventories, intangible assets, income taxes, leases, earnings per
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001
Availability not recently verifiedClass #california_san_marcos-0027Fall 2026UGRD3 credits
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