ACCT 3700 ACCOUNTING FOR SUSTAINABILITY
This course covers the measurement, reporting and disclosure in financial statements of sustainability strategies adopted by for-profit, not-for-profit, non-governmental organizations (NGO), and governmental agencies. The course compares and contrasts reporting standards and practices with U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) as they relate to sustainability issues. The course also examines the evolution of the triple bottom line concept of economic, social, and environmental stewardship responsibilities of all modern organizations.
Prerequisite
ACCT*2200