Course Schedule and Catalog

Long Title: CORPORATE FINANCIAL REPORTING: US GAAP & IFRS PART I

Department: Management

Grade Mode: Standard Letter

Language of Instruction: Taught in English

Course Type: Lecture

Credit Hours: 3

Description: Course covers aspects of interest to corporate finance officers and financial statement readers on a number of critical financial reporting issues, including those related to merchandise inventories, fixed and intangible assets, business combinations, intercorporate investments, consolidated financial statements and segment reporting, and the effects of changing prices on net income and rate of return. The strategic role of the newly restructured International Accounting Standards Board, especially as viewed by the Securities and Exchange Commission and the European Commission, will be explored. Students will be apprised of the sweeping and fundamental changes that are occurring today in the milieu of international financial reporting. Repeatable for Credit.