About
Provides students with a thorough understanding of corporate disclosure, especially in the areas of investments, liabilities, and shareholders equity. Considerable attention is devoted to the discussion of accounting standards and estimates. Students are exposed to competing theories and methods of accounting and different perspectives on recording certain types of transactions. Students learn to evaluate outcomes reported in financial statements from the perspectives of management, shareholders, auditors, and other interested parties in preparation for Financial Statement Analysis (A517). The course culminates in an integrated, multi disciplinary exercise involving and industry analysis.
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