This course explores the development and application of generally accepted accounting principles (GAAP) from two perspectives.
1. Setting accounting standards 2. SEC reporting 3. Accounting concepts 4. Disclosures 5. Consolidation 6. Segment reporting 7. Business combinations 8. Financial instruments 9. Liabilities 10. Materiality 11. Stock options 12. Quality of earnings 13. International accounting 14. Alternative operating measures