AC670 Cont & Emerging Accounting Issues
3 Credits
The course will examine current and topical issues in accounting today. The course will l include study of internal controls and XBRL (eXtensible Business Reporting Language). Current issues will include; study of IFRS (International Financial Reporting Standards, the COSO Framework and Compendium, inversion, and international issues. Other issues to be highlighted include Identity Theft, Crowd-funding issues for the Accountant, and Fraud Control. Sustainability accounting will be studied in relation to economic viability, social responsibility and environmental responsibility.
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