| Course ID: | ACCT 7700. 3 hours. |
| Course Title: | Accounting Policy and Research |
Course
Description: | Development of research tools to address financial reporting
issues in the current environment, with a heavy emphasis on oral
and written communication skills. |
| Oasis Title: | Accounting Policy and Research |
Semester Course
Offered: | Offered every year. |
| Grading System: | A-F (Traditional) |
|
| Course Objectives: | Students will learn the development and application of generally
accepted accounting principles (GAAP) and other comprehensive
bases of accounting, how accounting policies influence business
decisions, and current hot topics in accounting and financial
reporting. |
| Topical Outline: | 1. Setting and maintaining accounting standards
2. The role of the SEC in accounting and financial reporting
3. Accounting concepts
4. Disclosures
5. How accounting policies influence transactions and business
decisions
6. User perspectives on financial reporting and disclosures
7. Quality of earnings
8. Financial instruments
9. Non-GAAP or alternative operating measures
10. Materiality
11. Stock options
12. International accounting |