ACCTG 5610 - Financial Reporting

This course is designed to improve your ability to read and interpret firm's financial statements by studying how Generally Accepted Accounting Principles (GAAP) are applied in practice. Topics include using annual financial statement footnote disclosures to assess earnings quality and uncover off-balance sheet debt related to lease agreements and pension obligations and off-income statement expenses related to employee stock options. This class is user-oriented as opposed to preparer-oriented.