Explore and analyze the differences in financial reporting under the U.S. Generally
Accepted Accounting Principles (GAAP), International Financial Reporting Standards
(IFRS), and other accounting systems, such as the Chinese accounting system. Topics
include accounting issues related to international business activities and foreign
operations, strategic accounting issues of multinational companies, corporate governance,
and corporate social responsibility reporting. Intended for students who hold a Bachelor’s
degree and who need the course to meet the CPA exam coursework requirement or Advanced
Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should
take this course at their transfer school.
Letter Grade Only
- Lecture hours/semester: 48-54
- Homework hours/semester: 96-108
- Total Student Learning hours/semester: 144-162
Prerequisites: ACTG 121 or equivalent.