Financial Reporting and Analysis II ((3 Units))

Catalog description

Prerequisite: A grade of not less than a C in ACCT 321 or permission. Financial reporting and analysis of owners' equity, investments, revenue recognition, tax allocations, pensions, leases, accounting changes, cash flows, segments, and interim periods. Covers U.S. GAAP, IFRS, SEC reporting, and corporate financial reporting policy. Emphasizes professional accounting research.