ACCY 510: Financial Reporting Standards

Course Description

Stakeholders' needs for reliable and relevant information about the performance of firms, as well as managers; economic self-interests, influence managers' selection of accounting policies and financial reporting methods. This course selectively surveys both academic research and professional standards to focus on the measurement, classification and disclosure of financial transactions. Cases, class discussion and research projects emphasize independent thinking, group processes, and communication. 4 graduate hours. No professional credit. Prerequisite: ACCY 410 and enrollment in the BS/MAS in Accountancy program or consent of department.