ACCT 513

International Financial Reporting Standards

California State University San Marcos · UGRD · Fall 2026

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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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Class #california_san_marcos-0027Fall 2026UGRD3 credits
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