FIN 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
Min
3
Fixed/Max
3
Fixed
3
Fixed
0
Title
Manager Impact
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.
Title
Ethics
Learning Outcome
Apply ethical considerations to earnings management issues.
Title
CFA
Learning Outcome
Demonstrate the proficiency to address CFA exam questions over the topic areas covered in this course.
