ACCTÂ 5311. Advanced Financial Reporting I. 3 Hours.
Part one of an in-depth study of advanced financial accounting and the financial reporting process. Students examine a variety of financial accounting concepts, learn to research financial accounting standards and then to apply these financial reporting principles and research skills to address real-world issues. Financial Accounting Standards Board's (FASB) and Securities and Exchange Commission (SEC) requirements for financial reporting are covered and include presentation and disclosure requirements for various areas of an entity's financial statements.
Prerequisite: Admission to the MS in Accounting Program.