AC 626 - Financial Reporting Standards and Practices II

3 credit(s)
An intensive study of the theory and practice of financial reporting. Emphasis is placed on the generally accepted accounting principles leading to the dissemination of information through the financial statements. Topics include methods of liability recognition, income recognition, measurement of equity, retirement obligations, leases, and stock-based compensation. The ramifications of accounting method choice and earnings management on financial statement informativeness are considered. Students who have taken AC 322 or equivalent courses may not take this for credit.
Prerequisite(s): AC 625, or AC 321, or equivalent.
Note(s): This course may not be used for credit in the MSAT program.

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