Financial Reporting Foundations

Catalog description

This course addresses the construction and interpretation of corporate financial reports. The course focuses on two complementary aspects of financial reporting: management's responsibility for applying objective and informed judgment to implement financial reporting standards in preparing corporate financial reports and the financial statement user's interpretation and analysis of those reports. The course will focus on areas of financial reporting with relatively difficult and complex required judgments and estimates. After completing the course, students will be able to work with the FASB's Codification of US GAAP to identify and interpret authoritative guidance. This course is for MQM: Business Analytics students.