Course Description

Examination of accounting standards and financial reporting principles in investment decision making from both the internal and external perspectives of a corporation. Study of the interplay between the balance sheet, the income statement, and the cash flow statement, and examination of financial statement elements, such as inventories, long-lived assets, income taxes, and long-term liabilities, contrasting International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US GAAP).

Prerequisites

• NONE

Corequisites

• NONE

Schedule

This Course was not Offered During Spring/Summer 2025 Term

Available Section(s) for Fall 2025 Term
Section	CRN	Day Offered	Location
CCFA 615/751	2015	MON	TBA

Available Section(s) for Winter 2026 Term
Section	CRN	Day Offered	Location
CCFA 615/781	7385	TBA	TBA

The tentative timetable is not yet available for the Spring/Summer 2026 Term