Nov 22, 2024  
2018-2019 Cal State East Bay Catalog 
    
2018-2019 Cal State East Bay Catalog [ARCHIVED CATALOG]

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ACCT 612 - Financial Reporting and IFRS II


Units: 3
Second course in a two-course sequence on Financial Reporting.  Topics include U.S. GAAP and IFRS on current and non-current liabilities, investments, leases, income taxes, pensions, stockholders’ equity, earning per share, accounting changes, and statement of cash flows.

Prerequisites: ACCT 210 with grade B- or better.
Equivalent Quarter Course: ACCT 6613.
Possible Instructional Methods: Entirely On-ground.
Grading: A-F grading only.



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