ACCT 5990 - INTERNATIONAL FINANCIAL AND SUSTAINABILITY REPORTING

3 Credit Hour(s)
This course is a study of two types of reports, financial statements and ESG reports, as used outside the USA. This study is principally focused on financial reporting under IFRS (the International Financial Reporting System) and ESG reporting under rules promulgated by the ISSB (the International Sustainability Standards Board).

Prerequisite(s): “C” or better in ACCT 2000
Offered: Spring, Summer