Effective Start Date: 08/01/2018 This course covers the theory and practice of corporate financial reporting. It highlights the development of generally accepted accounting principles (GAAP) and accounting policy choices at the macro (standard setter) level and the micro or company level. Cases are used to evaluate accounting conventions, particularly with regard to how those decisions reflect economic reality and the quality of earnings. Restricted to MS in Accounting Students.
Credits: 3 Grading Basis: Graded Requisites: ACCT GRAD
