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.
Athena 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
Syllabus