[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-159761-105":59,"doc-detail-159761-en":123},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":116,"head_meta":118,"extra_data":120,"updated_unix":122},105,"en","international-financial-reporting-standards-acc-430-course-specification-2020-2021","International Financial Reporting Standards - ACC 430 - Course Specification 2020-2021","","Course specification for ACC 430 “International Financial Reporting Standards” (Bachelor of Science in Accounting) offered in Year 4 (Semester 1) for 3 credit hours, with a 45-contact-hour structure. The course provides an introduction to IFRS and the IASB, tracing historical development and global adoption. It addresses how IFRS standards support measurement and reporting, including business consolidations and international operations, aligned with professional ethics and communication learning outcomes. Instruction combines traditional classroom (70%) and e-learning (30%).",{"@graph":69,"@context":115},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/international-financial-reporting-standards-acc-430-course-specification-2020-2021/159761/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/international-financial-reporting-standards-acc-430-course-specification-2020-2021/159761.png","ImageObject",300,407,{"name":92,"@type":93},"Miles","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-07","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",25,{"@type":107,"mainEntity":108},"FAQPage",[109],{"name":110,"@type":111,"acceptedAnswer":112},"What learning outcomes does the course emphasize?","Question",{"text":113,"@type":114},"The course focuses on knowledge of IFRS and the IASB, the application of IFRS in business performance reporting, procedures for measurement and reporting in consolidations and international operations, and professional ethics plus teamwork and effective communication.","Answer","https://schema.org",{"og:url":83,"og:type":117,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":119,"canonical":83},"index,follow",{"doc_id":121,"site_id":62},159761,1788022551,{"code":4,"msg":5,"data":124},{"doc_id":121,"user_id":125,"nickname":92,"user_avatar":126,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":127,"file_id":128,"file_url":129,"file_type":130,"file_size":131,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":44,"language":132,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":133,"faqs":134,"seo_title":135,"seo_description":67,"update_tm":122,"read_time":136,"preview_page_count":4},13056703019404,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Dr.Usha Rajagopalan (Course Leader) Dr.Basiem Al-Shattarat  \nCourse Specification 2020-2021  \n| Course Title: | International Financial Reporting Standards |\n| --- | --- |\n| Course Code: | ACC 430 |\n| Program: | BACHELOR OF SCIENCE IN ACCOUNTING |\n| Department: | ACCOUNTING |\n| College: | COLLEGE OF BUSINESS ADMINISTRATION |\n| Institution: | PRINCE SULTAN UNIVERSITY |\n\nTable of Contents  \nA. Course Identification  \n6. Mode of Instruction (mark all that apply)  3  \nB. Course Objectives and Learning Outcomes 3  \n1. Course Description 3  \n2. Course Main Objective 3  \n3. Course Learning Outcomes 3  \nC. Course Content 4  \nD. Teaching and Assessment 4  \n1. Alignment of Course Learning Outcomes with Teaching Strategies and Assessment Methods 4  \n2. Assessment Tasks for Students 4  \nE. Student Academic Counseling and Support 5  \nF. Learning Resources and Facilities 5  \n1.Learning Resources  5  \n2. Facilities Required 5  \nG. Course Quality Evaluation 5  \nH. Specification Approval Data 6  \nA. Course Identification  \n\n| 1. Credit hours: 3 |\n| --- |\n| 2. Course type\u003Cbr>\u003Cbr>a. University    College\u003Cbr>\u003Cbr>Department\u003Cbr>X\u003Cbr>Others\u003Cbr>\u003Cbr>b. Required\u003Cbr>X\u003Cbr>Elective |\n| 3. Level/year at which this course is offered: Year 4 (Semester 1) |\n| 4. Pre-requisites for this course (if any): ACC317 |\n| 5. Co-requisites for this course (if any): |\n\n6. Mode of Instruction (mark all that apply)  \n\n| No | Mode of Instruction | Contact Hours | Percentage |\n| --- | --- | --- | --- |\n| 1 | Traditional classroom | X | 70% |\n| 2 | Blended |  |  |\n| 3 | E-learning | X | 30% |\n| 4 | Distance learning |  |  |\n| 5 | Other |  |  |\n\n7. Contact Hours (based on academic semester)  \n\n| No | Activity | Contact Hours |\n| --- | --- | --- |\n| 1 | Lecture | 39 |\n| 2 | Laboratory/Studio |  |\n| 3 | Tutorial |  |\n| 4 | Others (specify) | 6 |\n|  | Total | 45 |\n\nB. Course Objectives and Learning Outcomes  \n1. Course Description  \nThis financial reporting course offers a broad introduction to the field of International Financial Reporting and International Financial Reporting Standards (IFRS) . It traces the history of the International Accounting Standards Board (IASB) from its early roots through to recent changes and updates and future developments. Over 130 countries require or permit the use of International Financial Reporting Standards (IFRS) for publicly-traded companies. It also affects associates and subsidiaries of EU-listed companies. Other countries such as Australia, Hong Kong and South Africa have already adopted IFRS or equivalents as their local Generally Accepted Accounting Principles (GAAP) . And many other countries around the world are moving towards applying IFRS (e.g. Saudi Arabia), which is having a significant impact on financial reporting  \n2. Course Main Objective  \nThe purpose of this course is to get Professional Certification (Cert IFR )from ACCA  \n3. Course Learning Outcomes  \n\n| CLOs |  | Aligned PLOs |\n| --- | --- | --- |\n| 1 | Knowledge and Understanding |  |\n| 1.1 | Acquire basic knowledge about IFRS and IASB | PLO 1.1 |\n| 1.2 | To outline the IFRS & its implementation in the context of Saudi Arabian (SOCPA) Business reporting | PLO 1.2 |\n|  |  |  |\n| 2 | Skills : |  |\n| 2.1 | Application of IFRS in reporting business performance | PLO 2.1 |\n| 2.2 | Demonstrate the procedures underlying the measurement and reporting of financial information dealing with business consolidations, and international operations. | PLO 2.1 |\n| 3 | Values: |  |\n| 3.1 | Application of relevant professional ethics related to Accounting. | PLO 3.1 |\n| 3.2 | Demonstrate the ability to work as a team and effective communication | PLO 3.2 |\n\n\n| CLOs |  | SAQFPLOs | AACSB LO | AACSB LG | Level of Instruction AACSB* |\n| --- | --- | --- | --- | --- | --- |\n| 1 | Knowledge: |  |  |  |  |\n| 1.1 | Acquire basic knowledge about IFRSand IASB | PLO 1.1 | LO 1.1 | LG1 | R |\n| 1.2 | To outline the IFRS & its implementation in the context of Saudi Arabian (SOCPA) Business reporting |","cbCaidueWNtbe6xh","https://ap.wps.com/l/cbCaidueWNtbe6xh","pdf",672299,"English","# A. Course Identification\n## Mode of Instruction\n## Contact Hours\n# B. Course Objectives and Learning Outcomes\n## Course Description\n## Course Main Objective\n## Course Learning Outcomes\n# C. Course Content\n# D. Teaching and Assessment\n## Alignment of Course Learning Outcomes with Teaching Strategies and Assessment Methods\n## Assessment Tasks for Students\n# E. Student Academic Counseling and Support\n# F. Learning Resources and Facilities\n## Learning Resources\n## Facilities Required\n# G. Course Quality Evaluation\n# H. Specification Approval Data","[{\"question\":\"What learning outcomes does the course emphasize?\",\"answer\":\"The course focuses on knowledge of IFRS and the IASB, the application of IFRS in business performance reporting, procedures for measurement and reporting in consolidations and international operations, and professional ethics plus teamwork and effective communication.\"}]","International Financial Reporting Standards - ACC 430 - Course Specification 2020-2021 | PDF",23]