ACC 440
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Corporate Financial Reporting
Accountancy
Marriott School of Business
Course Description
Accounting principles of corporate financial reporting. Judgments managers make preparing financial statement information. How complexities, alternatives, and impacts affect completed financial statements.
When Taught
Winter
Min
3
Fixed/Max
3
Fixed
3
Fixed
0
Note
For nonaccounting majors.
Title
Learning Outcomes
Learning Outcome
Identify financial statement areas where managers can exercise significant judgment and identify how managers choices in these areas impact earnings reported in financial statements. Specific areas addressed include the following:Financial ForecastsPrimary Financial StatementsEarnings ManagementLeasesPensionsFinancial statement footnotesLong-lives AssetsInventory accountingIncome Taxes
Title
Learning Outcomes
Learning Outcome
Apply ethical considerations to earnings management issues.
Title
Learning Outcomes
Learning Outcome
Demonstrate the proficiency to address CFA exam questions over the topic areas covered in this course.
