Financial Accounting

Catalog description

Focuses on how economic events and transactions are communicated through the financial reporting process in both U.S. and non-U.S. jurisdictions. In this course, students will obtain a basic understanding of (1) the fundamental concepts that support financial reporting systems; (2) the role of judgements and estimates in the preparation and interpretation of financial reports; (3) how to read, analyze and interpret financial reports prepared in different countries; (4) the major differences across countries in financial reporting and some implications of those differences. This course is for Global Executive MBA students.