Accounting principles of corporate financial reporting. Develops an understanding of how intermediate accounting concepts and the flexibility in financial reporting rules can affect managers judgments; how business complexities, economic concerns, and other manager incentives also influence these judgments; and how managers’ financial reporting decisions ultimately shape the financial statements reported to external stakeholders.

Accounting principles of corporate financial reporting. Develops an understanding of how intermediate accounting concepts and the flexibility in financial reporting rules can affect managers judgments; how business complexities, economic concerns, and other manager incentives also influence these judgments; and how managers’ financial reporting decisions ultimately shape the financial statements reported to external stakeholders.