Detailed Course Information |
Fall 2012
Apr 16, 2024 |
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| GRBU 815 - Intnl Financial Rept Standards |
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The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have made the convergence of their separate standards a major priority. This course will examine the key differences between IFRS and U.S. GAAP. Beginning with an overview of the conceptual frameworks, students will learn how the ISAB and FASB set their respective standards. This will be followed by an exploration of the substantive differences in the standards themselves as well as the ethical implications associated with each of the reporting systems.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Graduate, Pittsburgh Council on HE Schedule Types: Lecture Business Department Restrictions: Must be enrolled in one of the following Levels: Graduate |
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