AC 320 - Financial Reporting Theory I
A detailed study of the theory and practice of financial reporting. Emphasis is placed on the collection and communication of accounting information through the accounting records and financial statements using US Generally Accepted Accounting Principles (GAAP). The practical and ethical ramifications of reporting method choice on financial statement informativeness are considered. Research is conducted using the US Accounting Standards Codification. Key differences between US GAAP and International Financial Reporting Standards are addressed.
Prerequisite(s): A grade of C or better in both AC 210 and AC 211 , or MBA 612.
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