Advanced Financial Reporting

Catalog description

Advanced Financial Reporting is a continuation of the two-course undergraduate Intermediate Accounting sequence. In this course, students examine major theoretical concepts for some of the more sophisticated topics underlying external financial reporting, including income taxes, leases, and pensions. In addition, students will utilize the Financial Accounting Standards Board?s Codification to research guidance on the proper reporting of transactions and events in conformance with Generally Accepted Accounting Principles (GAAP).