Recent ProfessorsNot yet assignedRecent SemestersNo scheduled sections on recordClass SizeNot publishedCredits3PrerequisiteACTG 121 or equivalent. Transfers ToNot transferableDescriptionExplore 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. 