ACC 440

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Corporate Financial Reporting

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

Credit Hours

Min

Fixed

Lecture Hours

Fixed

Lab Hours

Fixed

Note

For nonaccounting majors.

Learning Outcomes

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.