ACC572
Preview: ACC572 International : Financial Reporting Standards (IFRS)
Course Guide
Prerequisites
Course Description
Instructional Materials
Ⓒ 2021 Strategic Education, Inc., Version 3
ACC556 (Financial Accounting for Managers) or ACC577 (Financial Accounting)
This course focuses on the key principles of International Financial Reporting Standards and how these
standards are used for financial reporting. Differences between rule based U.S. GAAP and principle-
based accounting concepts are presented related to accounting thought, practice, problems, and
issues.
Required Resources
Online Resources Available Through the Strayer Library
For your convenience, the required course text is provided by the Strayer Library at no cost. Links to
the online library resources are also available in Blackboard via the Course Info page. You may also
search by title in the online Strayer Library .
2021. Wiley 2021 Interpretation and Application of IFRS Standards® . http://libdatab.strayer.edu/login?
url=https://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=2471678&site=eds-
live&scope=site
The International Financial Reporting Standards Foundation. No date. The IFRS for SMEs Standards.
https://www.ifrs.org/issued-standards/ifrs-for-smes/
No author. 2010. Archived Information: Global Accounting Standards.
https://www.sec.gov/spotlight/ifrsroadmap.htm
Ⓒ 2020 Strayer University. Rights Reserved. This document contains Strayer All University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written
permission of Strayer University.
Ⓒ 2021 Strategic Education, Inc., Version 3
No author. No date. Comparability in International Accounting Standards.
https://www.fasb.org/international
No author. No date. International Financial Reporting Standards .
https://future.aicpa.org/topic/accounting-financial-reporting/international-financial-reporting-standards
Natalia Tkachuk. 2019. Historical Cost and Fair Value: Advantages, Disadvantages, Application.
http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?
direct=true&db=a9h&AN=135884316&site=eds-live&scope=site
M. L. Ashoka. 2020. Accounting for Intangible Assets: An Analysis of IFRS and Non-IFRS Based
Accounting Standards . http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?
direct=true&db=bth&AN=142016771&site=eds-live&scope=site
Verizon Media. No date. Yahoo! Finance . https://finance.yahoo.com/
Yuanyuan Guo. 2019. Equity Financial Assets: A Tool for Earnings Management—A Case Study of a
Chinese Corporation . http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?
direct=true&db=bth&AN=135496780&site=eds-live&scope=site
Beyza Gürel. 2019. Reflections of IFRS and Translation Loss: The Case of Turkcell.
http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?
direct=true&db=bth&AN=138626240&site=eds-live&scope=site
Optional Resources
Ammar Zahid. 2019. An Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide Study .
