FINANCIAL REPORTING II

Prerequisites & course information

Requisites: ACCT I S 701 Course Designation: Grad 50% - Counts toward 50% graduate coursework requirement Repeatable for Credit: No Last Taught: Fall 2026 Learning Outcomes: 1. Explain complex financial events and their effect on financial statements, cash flows and accounting-based contracts. Audience: Graduate 2. Explain the measurement and valuation concepts of financial statement elements, including complex fair value concepts. Audience: Graduate 3. Recognize and discuss controversial and emerging practices in valuation and the potential economic consequences of these accounting rules. Audience: Graduate 4. Interpret how financial information may impact a company, management decisions or investor decisions. Audience: Graduate 5. Identify and apply appropriate accounting standards to complex economic events. Audience: Graduate 6. Analyze a problem and arrive at a conclusion that integrates all available information and justify their conclusion convincingly to others. Audience: Graduate 7. Develop and demonstrate effective communication and networking skills with their class peers. Audience: Graduate 8. Reflect on how to pursue their future career goals within the accounting profession and how those goals compare with those of their peers. Audience: Graduate 9. Apply knowledge of complex financial events and concepts learned in the course to analyze a recent Form 10-K filing. Audience: Graduate Learning Outcomes: 1. Explain complex financial events and their effect on financial statements, cash flows and accounting-based contracts. Audience: Graduate 2. Explain the measurement and valuation concepts of financial statement elements, including complex fair value concepts. Audience: Graduate 3. Recognize and discuss controversial and emerging practices in valuation and the potential economic consequences of these accounting rules. Audience: Graduate 4. Interpret how financial information may impact a company, management decisions or investor decisions. Audience: Graduate 5. Identify and apply appropriate accounting standards to complex economic events. Audience: Graduate 6. Analyze a problem and arrive at a conclusion that integrates all available information and justify their conclusion convincingly to others. Audience: Graduate 7. Develop and demonstrate effective communication and networking skills with their class peers. Audience: Graduate 8. Reflect on how to pursue their future career goals within the accounting profession and how those goals compare with those of their peers. Audience: Graduate 9. Apply knowledge of complex financial events and concepts learned in the course to analyze a recent Form 10-K filing. Audience: Graduate