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National College Credit Recommendation Service

Board of Regents  |  University of the State of New York

Coopersmith Career Consulting | Evaluated Learning Experience

IFRS and Government Entities (ACC-520)


Varies (self-study; self-paced).

Various; distance learning format.

December 2021 - Present.

Instructional delivery format: 
Online/distance learning
Learner Outcomes: 

Upon completion of this course, students will be able to: discuss the role of financial reporting and its relationship to other disciplines, including economics, finance, operations, and strategy; interpret, test, and evaluate financial statements; examine and interpret financial reporting issues relating to revenues, current and operating assets, investments, liabilities, and shareholders’ equity; and apply fundamental concepts and principles of financial reporting to investigate basic as well as new and different business transactions.


IFRS (International Financial Reporting Standards) and Government Entities is designed expand the students knowledge the financial reporting process and financial statements from a user's perspective. The course focuses on fundamental accounting concepts and principles. Students learn how the economic transactions of a firm are reported in the financial statements and related disclosures. The goal of the course is to provide students with a set of skills that can be used to read and analyze financial statements and to prepare them for other financial accounting and reporting courses. 

Credit recommendation: 

In the graduate degree category, 4 semester hours in IFRS and Government Entities, Accounting, and Business Administration (6/22).