Financial Reporting & Analysis

2 Credits

Uses authoritative professional pronouncements to examine advanced financial reporting issues. Examines complex problems in accounting and reporting; examples include pensions, taxes, interest rate swaps, derivative securities, international transactions, and international financial reporting. Takes a user-oriented perspective, and examines the ways in which financial accounting information is used by investors, analysts, and creditors. Examples include if users adjust for alternative accounting methods or for information that is recognized versus disclosed.