Corporate Financial Reporting II

Catalog description

Continuation from AEM 3360 of the in-depth study of accounting theory, generally accepted accounting principles, and the techniques involved in measuring, recording, summarizing, and reporting financial data for business organizations, considering both the perspective of preparers of financial statements and users who need to extract information from financial statements. Coverage includes accounting for revenue, investments, pensions, taxes, accounting changes, stock-based compensation, earnings per share and the statement of cash flows. Course objectives will be achieved by a combination of lectures and cases that are based on actual financial statements.