Course Detail
Units:
3.0
Course Components:
Lecture
Enrollment Information
Enrollment Requirement:
Prerequisites: Master of Accounting status in the School of Business OR Master of Finance status in the School of Business.
Description
This course is designed to improve your ability to read and interpret firms' 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.