AC 550 Financial Accounting Standards
An in-depth examination of recently-developed accounting standards. Topics include revenue recognition, investment, accounting for intangibles, EPS computational issues, pension, lease, accounting changes, and errors. IFRS are examined, contrasted, and critiqued vis-à-vis U.S. standards.
Prerequisite
Prerequisite: Admission to the MS Accounting program or
AC 531 or permission of the MBA Director or Department Chair.