Accounting Measurement and Disclosure II

Description

Accounting Measurement & Disclosure II continues the examination of how financial reporting provides decision-useful information to help cultivate a prosperous society. By focusing on the interrelationships among the financial statements and note disclosures, the course significantly enhances the student's ability to analyze financial reports. The course explains the economic and accounting issues related to income taxes, leasing arrangements, share-based compensation, retirement plans, debt securities, passive and active equity investments, foreign currency transactions, business segments, and earnings per share. In addition, the course makes extensive use of cases tied to real companies and explores recent developments in regulation and business. The course is designed to strengthen the technical, communication, and critical thinking skills required to succeed in accounting-related careers. Course cannot be taken Pass/Fail. Enrollment is limited to students with a major in Accountancy. Enrollment limited to students in the Mendoza College of Business college.