Corporate Reporting II

3 Units

The Corporate Reporting pairing provides an understanding of the basic financial statements and disclosures, revenue and expense recognition, profitability analysis, and the effect of business transactions on a company's financial statements and footnotes. This is the second course in the Corporate Reporting pairing, with a particular emphasis on certain accounts (property plant and equipment, investments, and various liabilities, including long-term debt, leases, pensions and other postretirement benefits). International (IFRS) aspects also are considered. Offered as ACCT 301 and ACCT 401 . Prereq: ACCT 200 .