[{"run_id":"20260906T231458-5fdd2fff","semester":"1272","observed_at":"2026-09-06 23:14:58.172943+00:00","record_version_id":"3db1f7affe13266cde7202ff91c5c8b871ba3389bd8bdae0e944fbe1a63f6c72","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"20260907T155543-ce3781c4","semester":"1272","observed_at":"2026-09-07 15:55:43.033547+00:00","record_version_id":"3db1f7affe13266cde7202ff91c5c8b871ba3389bd8bdae0e944fbe1a63f6c72","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-03b0bbb9723907cf3d1b41cf0bb34837dc398e42","semester":"1262","observed_at":"2025-04-16 05:20:33.104844+00:00","record_version_id":"1300ec237e0658ff0cb978552f54927d22df2f97606a0686e39a5b5a1285ce2c","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-0837245627eb714ae6bb0375f7abe8f41042011f","semester":"1262","observed_at":"2025-04-16 05:20:33.104844+00:00","record_version_id":"1300ec237e0658ff0cb978552f54927d22df2f97606a0686e39a5b5a1285ce2c","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-08c92e359bbbc110b0778b7e0b15d6f40000e6b1","semester":"1262","observed_at":"2025-08-21 07:05:14.730696+00:00","record_version_id":"a4052519d37abeb5a669dca05c3a2a44ce25f41590e9862311e83bebfa52188f","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-0944d76440dc778fbb89626058c10451009ce9c6","semester":"1262","observed_at":"2025-05-21 03:36:18.194118+00:00","record_version_id":"26456eea78bec07a4f49cc9c8c6d3eeb4f2cfa7209d6ff82a7a533a838787b31","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-0a7f4bce29c816ef4d3d71b4eb8a2a3e15e33cc1","semester":"1262","observed_at":"2025-06-18 20:04:02.695444+00:00","record_version_id":"9d87e545fc2ade69c1c62f7695b2d53bb43281b1bd60a7d4f1db60a4a0c02933","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-0ab917f827a7de22ebdc1087114d377a31c4687b","semester":"1262","observed_at":"2025-05-22 02:11:02.531191+00:00","record_version_id":"b56f88f42dbbffd892a3a125faee97f40580519de4f52b871711eb3ba8de9a14","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-0c40ecab4b6db9333d1f18aef816e3ee659e300c","semester":"1262","observed_at":"2025-05-25 18:02:34.797617+00:00","record_version_id":"9217948b54e2faa64223e16d5bbe9b805e5ee98af41cd80894e1b203590aafb8","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-0cb4d29a588ec7f11c7e00b7cf5dc3a0d23d0349","semester":"1266","observed_at":"2026-01-22 01:00:26.555427+00:00","record_version_id":"61bd7dd8f939979674fc3464a1f2fec52ec52471da9dde66ee37d68202e619b1","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-11c30ec39e91498cbfcf3a923c53a4b03e387280","semester":"1262","observed_at":"2025-07-20 04:58:26.847117+00:00","record_version_id":"dc478a2ed4c393b0b923f2faa400948bd02d7fd2b14c528b37b33d59244affc5","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-13cd500edf2587e9a3428f326253738fbea965ea","semester":"1264","observed_at":"2025-12-14 04:50:04.653658+00:00","record_version_id":"697fd50d5f9c9a5f99a9d27e8339d5b266ddad900ae30defd0252e69089aaf6f","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-1da08b2de39f05e6bc877c189fc2fd6eeda563f5","semester":"1262","observed_at":"2025-07-01 00:03:56.707251+00:00","record_version_id":"e98c578b6d9e9b4d9589f2cbab79cb7b14ba427e9488dfd362b5583192c5605c","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-2031af47efe133b0e7877f433286ff07385afc41","semester":"1262","observed_at":"2025-07-02 20:16:45.749584+00:00","record_version_id":"62fdaf9da077cbd473009b8b34e480bdbf764eb20118d688c284285d1f06c653","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-238eba6f32fbc30407f616dd0628ff02a2a824dd","semester":"1262","observed_at":"2025-08-17 05:15:07.788352+00:00","record_version_id":"be5aec7caf1a187f125d0588b6478d34f11b6cce8b3990a64cdf7dd4df5c5328","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-25f0ff56bc4d80f8a8afa1a0bcce8dae6fddb5e5","semester":"1262","observed_at":"2025-05-25 17:20:25.942090+00:00","record_version_id":"b9b4dec75992ae9a10f00732950070c6aff3f2c7de80f7f7ad2995218bfe50b0","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-2923f91826ce253b7aeefa9f75b4a39fe4c80ff0","semester":"1262","observed_at":"2025-08-10 05:10:25.938416+00:00","record_version_id":"29cbc1364ccceb5a1b5c78636f5404033a249c423b5b9131ffe7b5ed2f6bd866","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-2a05214a4023e0157fa6f7d188c85308f714176c","semester":"1262","observed_at":"2025-09-07 04:56:38.255315+00:00","record_version_id":"ac8477da9ab7133f5786681e4ab4ace1107b78a48a92cd66fca1739526a6cd95","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-2b1b8e39131de92b94620b25c5bbb25690efed4c","semester":"1262","observed_at":"2025-06-01 07:54:53.913454+00:00","record_version_id":"4c74f3f69dd067b933b226a5e62c5b7c7dc4db3e4f77070f9987905cee0c68de","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-33a1225644e5a5855d60f66e65413946e72fedf4","semester":"1262","observed_at":"2025-06-22 01:52:05.152650+00:00","record_version_id":"05a342af2b7d647efc8269354c7e8d2194e221b86ee97a4366267dc5f2a363cc","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-3b89c83dbf5208e13756184de1f2b2d0c09af35f","semester":"1262","observed_at":"2025-06-30 06:40:10.235522+00:00","record_version_id":"ff566e44cf3629f67addfc7284a9dd72140f345265d25a74acd09c8cdc165a33","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-3c3eebf7f35c39364b445a2fa5a112ce28dbb4a1","semester":"1262","observed_at":"2025-06-01 17:03:59.062985+00:00","record_version_id":"20c9bbb41fe81241dbee83a108169ce391b512d87604cc3f439f32dd813d920e","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-3fa4dd71391f1c9cf4ab2216680bbc428689f92d","semester":"1262","observed_at":"2025-05-25 01:15:58.180530+00:00","record_version_id":"1ef5c3f027d6ce045910f102bb50d2341491c7a4e03e8c591c7d73853445613e","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-4040aa216da722a34483f68fc1e129ea571ae08d","semester":"1262","observed_at":"2025-06-01 07:27:39.695506+00:00","record_version_id":"67547a3615fca522f6a1fdafccfa36348b9d290ef02b9cf12873b2a5ba17cad5","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-454d53cd690294459f8ad0793cc3ed562060e56c","semester":"1262","observed_at":"2025-05-25 01:34:00.536004+00:00","record_version_id":"34bdce933a79c2e5f9849cf132987fffaa8fe49cbe4bfaf9cda28701e6c9c589","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-486f091e051fdb4ccdb80ee7b4fb0a5814510324","semester":"1264","observed_at":"2025-11-16 05:32:31.273726+00:00","record_version_id":"731b401ca17c1254dce35a5931427da5d690d0884364460e3fa2c866cdb4244b","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-50393cfc5fd5598d4f4731ef1919f2ff53af07d9","semester":"1262","observed_at":"2025-06-30 06:05:57.438846+00:00","record_version_id":"ae6ef832f0f83d16afc893e00102d6ce410003c198ccbcdb0787aecfe35f87fd","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-50f6947786b208c800db8bbd0cec84a8f0f187d2","semester":"1262","observed_at":"2025-06-02 03:49:42.915428+00:00","record_version_id":"81313c1eeb62d403c6786fd77838c9de618b3cf796fd825d3a3d7a56e7753e81","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-51d86ed4082dced3803c295419b0ec8440942016","semester":"1264","observed_at":"2025-11-12 04:50:41.141307+00:00","record_version_id":"17d4f2e55cf8d9153bf92a6755d10606980e3376cc4717a1eb761c355dd486e4","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-53101bd1c10db0d00d094e4c9154d4c244ff23d9","semester":"1262","observed_at":"2025-10-05 04:58:05.366968+00:00","record_version_id":"1ec11b6c19d47013e2d437bca3cffd3f64f8aa13acb3317de3ba042a667705bc","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-58751151c564e11c5cb8aedd3a2d3527c22f73eb","semester":"1262","observed_at":"2025-06-01 06:59:01.536576+00:00","record_version_id":"8337e88402afae40bdb958241393764f535c3edfe5949ced8adbd32cfeb2faed","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-5c4c8d3701a333ba4ddadef7d0b5dde8440fcdf0","semester":"1262","observed_at":"2025-06-01 01:57:51.256704+00:00","record_version_id":"9d2912d34f97b94694f1afdf227628d26a6e779db892fcbccf60d3ab42c1bca3","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-5d20d9f81651d3c83fcaa2fd10870ce6e5d5a685","semester":"1262","observed_at":"2025-05-21 16:48:48.484741+00:00","record_version_id":"681b475fce3cd1bea50ec6aafcf431e86b968bb4ab886e6c6d1573eb700fde53","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-5feaebf2ab37051c86ad360cc0fa0d7e0e2ea295","semester":"1262","observed_at":"2025-05-24 15:58:23.378859+00:00","record_version_id":"0f683e87f4bf28897cf1bd3e423fe017314fdbd59498e2d845d4aa4832a75854","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-60949965544fce098cc006354e201149005fb77b","semester":"1264","observed_at":"2025-10-26 05:07:14.077864+00:00","record_version_id":"c6d9aeb6fb118fbd9bbe048fe9ff1803087665195f50abf824d8d2e5cec59717","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-639225ac3addf8522f1d30cb4fe26054ea7f8c49","semester":"1262","observed_at":"2025-06-01 08:14:42.497608+00:00","record_version_id":"f5a8c3a297a527f8fb10c24976dbdf2dccdc2869e86a77e3a9812dba820fcbd1","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-64093b17b3a9c67a41aa33eb37adb53ec38df714","semester":"1262","observed_at":"2025-05-22 02:11:02.531191+00:00","record_version_id":"50f368b22710a436f5ed6519589eab1ae42672419f0fdb69d85c68f9b8b32d73","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-6885b56099f55e08aa0205546369fb0381d50e13","semester":"1262","observed_at":"2025-07-13 04:59:22.367394+00:00","record_version_id":"50c629611ce84aeea9d51d5850f088735719cb99203ee46449dbb9f7941fc840","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-69d4b2b16e8268f75b6390b3a0e2ce8bf73999da","semester":"1262","observed_at":"2025-06-30 03:21:29.925498+00:00","record_version_id":"f8706c49bc39659185849f12ff3e475fbaeeaa8a31e4d71be6456d63a2b03280","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-6b29c3e0673b2f9a736d2363db5409e03d5b3ed4","semester":"1264","observed_at":"2025-12-03 12:33:41.418072+00:00","record_version_id":"9e3cd1b7ad9c741c5292b14b71f094e70ce36fd40122b55b21ffb1c9aa19e83b","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-73259984748de484976ef2ad56ad7ab3d4cb4518","semester":"1262","observed_at":"2025-06-26 08:27:56.461216+00:00","record_version_id":"495a1e6ad69dc87cdae479fe1a5c2e50efc224f315a6e3b57753d38e69984e53","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-741602fbc6252c232a0b9e6bc1a9ae3101625f5a","semester":"1262","observed_at":"2025-06-30 22:49:32.522034+00:00","record_version_id":"f6b22b598a3b67ea95df17f3e501fd96bc5adefae6b73798fa39e4b9431799b6","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-7774f45558276ec29bf626e58fffb4a27bdbb2a9","semester":"1264","observed_at":"2025-11-01 11:49:36.359151+00:00","record_version_id":"8bec9cde6d2e94cbf5ea58ae502a1541ab49d30280f5b0cfa9d751da97bb94ac","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-7ab7c5e783fc8ebef8b8ee8cea019ee37a72ce74","semester":"1262","observed_at":"2025-09-28 04:58:07.340658+00:00","record_version_id":"fff5276bc23a8ac72aeece886dfa3f9db136199ef844354a209558b7a0c48c3d","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-7b2f22d83ea05055ab90dcb77dc802382cccc6f7","semester":"1262","observed_at":"2025-05-21 17:56:46.096741+00:00","record_version_id":"69edb4fe9372df91c1e10caf0488f341c1ab0ee18b3aefd4b10ef303e29bdb64","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-7ca1175502be18eb51f7b016818a884a43fd4ebb","semester":"1262","observed_at":"2025-07-29 06:28:23.644795+00:00","record_version_id":"018716fbec93385881ec89596b82f2565bd937dd09084af9fc0f73fb4f13a256","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-7d8cee5e42602ad9ba5dc0322085af2fa0dffaac","semester":"1262","observed_at":"2025-05-22 01:15:19.291664+00:00","record_version_id":"03338188773a1812d36f498a60cb7d44853ea2bcd5cd781c1dfe44c19295bd7d","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-81a0d6a7f668c98c59bd05fa988aa079c5ad1f68","semester":"1262","observed_at":"2025-05-31 07:49:50.419452+00:00","record_version_id":"df0ff934961e224b4bad2aecd3d58ac7767f363d6f9aca8110b50c6320393ef4","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-82f31c08c746a214872494cde6ecaeb9330441b4","semester":"1262","observed_at":"2025-06-17 21:26:08.547156+00:00","record_version_id":"7701b6e053097d13f5568a0c1426c13dd9cf58b903da47b630881871fb210f77","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-84c248343c5a99ab42c5616c594812a5e3e31cbb","semester":"1262","observed_at":"2025-07-04 06:00:07.487827+00:00","record_version_id":"74998aa237f8249a76299cadeb35fee92fe1defb0d6a47f648cbc43801608602","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-86334e7275e315853287e8580c35456c68df800b","semester":"1262","observed_at":"2025-05-22 06:53:03.336354+00:00","record_version_id":"e37debbb18b3d016d9c25da52975d62df97b830841f2abeebc7f536120fa9b47","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-8686dc1664f93a6c05f50321410961b39b12f91b","semester":"1262","observed_at":"2025-05-28 10:17:41.595894+00:00","record_version_id":"667396fc71139effa8889fd0ffcfd9bc9704589cfa7f3af83be237d9d23110a1","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-86d941366886c9a14a2581c04e20d0bdd25e1b02","semester":"1262","observed_at":"2025-08-31 04:54:14.656039+00:00","record_version_id":"f8a28963c07f672653502fd4ad8b85a08158ed8139ae438212d656b1f2c649f5","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-8ba1d2e6cfbb1525b4f9f769ec164fb6ad0f237a","semester":"1262","observed_at":"2025-06-02 05:22:45.010398+00:00","record_version_id":"712195f93c64213b8279fd1d275fa2bc19f0c633ba752c5436a8f37fdde7d15f","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-90e5aa456689a3b222016c05c319bbcd0bddd453","semester":"1262","observed_at":"2025-05-25 02:00:10.037905+00:00","record_version_id":"2eac932fe3b13ad32877ed911ccf225d21f8e940b70333306aa725aa896abb3e","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-92d960aa7e4cd6e4c9ac8b2e232092904038e9e4","semester":"1262","observed_at":"2025-06-08 01:50:46.451351+00:00","record_version_id":"fde7638478c310eeed9989c73047e001811e9d9bee8d4d8d7e10ee2a982d59cf","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-94002ae588a8f71eca6d64105f2e603e8587293b","semester":"1262","observed_at":"2025-05-21 09:01:16.021508+00:00","record_version_id":"bf4ff7ff9b25049fc186981ec528173edac0019c5ab374f2fbab10b07a1f7ec1","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-9dd575e013c5c6e000ab3ad2d1288cc1dd9c96dc","semester":"1264","observed_at":"2025-12-21 04:47:46.589081+00:00","record_version_id":"1a9df8d1cca0233007a092b3e3819bbd7c122f8549eecd8d70a7379bc236fa7d","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-a1ea26ed78cbd6e94bc3221e50a6ed9b6bf43871","semester":"1262","observed_at":"2025-05-25 09:16:55.180581+00:00","record_version_id":"115494001444bfa19534e238077cc6b4386e70c388ead74e9798e6ac3e3c03ca","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-a76a3505853d5ea9c13bb98472b87361d469e2ee","semester":"1262","observed_at":"2025-05-28 18:03:41.793846+00:00","record_version_id":"a8a0fb0aa4a1ab45c8225ee287c51b81d9a3d4e239e1148effe1dc1921577b11","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-b285d591f6acf3aa1910e02edc297664db86eb8c","semester":"1262","observed_at":"2025-06-10 22:48:22.460295+00:00","record_version_id":"c0076ce267c803e5d189d02a589efdc54920fbfcdc4d41b0a2db4cab32476774","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-b79af756e4f00ba98231feb859ed8e98239eb811","semester":"1262","observed_at":"2025-05-22 02:47:56.931581+00:00","record_version_id":"9ca98c48c3f02d52e2cdbc034432409ce0aa91fe1eaeebdb748188d67a537c8c","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-b89e05b94730c6471439082d9279c0a834a4aeec","semester":"1262","observed_at":"2025-08-26 20:25:42.325239+00:00","record_version_id":"9ad13829a18fa0a1c7c709aa8d7b53cf648d8dfd6265b21b59f8693751c5a37f","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-b9279a12d1f2688df9e556183c94d41a89e431dc","semester":"1262","observed_at":"2025-07-06 01:49:47.203835+00:00","record_version_id":"b286ea59c93198315ec896225448643887ed0214df12ce63e1a42e47b775ffcd","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-bbdc905e96cc681a5e9a8b02c795b682206e36d1","semester":"1262","observed_at":"2025-06-25 08:02:45.445730+00:00","record_version_id":"ed9c0ec5e511f3d7e2c51068d570c3cdb1446eb3b7be6582e4a864a59ab41554","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-bde225b5243a13d81827aa173e39c78a652b54a0","semester":"1262","observed_at":"2025-05-23 07:22:33.219345+00:00","record_version_id":"b7f4f3fd7ab480f7f337380445a5b50e43ce0327dd6a57cda292731757053453","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-c1fac4cbfde737f4f4ac02cdf15e6f5a9b5b676d","semester":"1262","observed_at":"2025-05-22 01:15:19.291664+00:00","record_version_id":"03338188773a1812d36f498a60cb7d44853ea2bcd5cd781c1dfe44c19295bd7d","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-c6b62be45f8a13cba109ef2a7741b9cd9a6b8272","semester":"1262","observed_at":"2025-08-24 08:48:09.035112+00:00","record_version_id":"ac53e610bbae37b3308eb0a560cbb78e9d5d0c862544adbbf2f778546ee13047","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-cc83f62cb6db61f39320916d819ad48ce55cd96d","semester":"1262","observed_at":"2025-05-22 00:45:35.735230+00:00","record_version_id":"8a6350c7d53a9b3d9f900199db507cacd7d62f349720455924fdda2bef6297ba","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-d33818a01b6b4c5e2902e704da6e5b713742d4dc","semester":"1262","observed_at":"2025-10-13 10:46:24.251475+00:00","record_version_id":"6342ad2e8285f20aa95d1f56ec45a9fc051989256dc54c6aec223a784f648cbb","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-d3c17db9832d3064916046caf891dd23f10b1bb9","semester":"1262","observed_at":"2025-08-26 11:30:42.288639+00:00","record_version_id":"e8269acfcb4f518b17648e7984455243324727a26f153800f2422d9d5df9d115","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-d4ee226dc44268e9b6767fb9f5f20343322f494b","semester":"1262","observed_at":"2025-06-15 01:52:23.911697+00:00","record_version_id":"257cdfc840d7e8da25a554d8dc73a56bdabe9b95917402a182330d83f1865e2e","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-d8f9fc7f136e2033556d9d65bbdbdf33425dbdc9","semester":"1262","observed_at":"2025-05-28 16:48:12.400438+00:00","record_version_id":"29ba78cdd3b0384101ee0193dc7a2e3e87512b2e2d0e2244cf0ff7bb688ec5e6","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-dbbc9739c616c3846b2e796e00a36fa41225f7d8","semester":"1262","observed_at":"2025-06-01 17:47:19.325144+00:00","record_version_id":"d4499937ff145441306bf4c16bae17eb2126f5d179439f6f403d2229e7ae745a","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-dbe5f2d24b48c3177297a3d69c553cc9d1194bac","semester":"1262","observed_at":"2025-09-14 05:00:27.366070+00:00","record_version_id":"8ee026c97ae3518f4e391d3ba37fd9ae4aca1f74163348337f9e7cbd4c26c50e","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-dd357dc2758e9e282c30988a527ce37de92593b9","semester":"1264","observed_at":"2025-10-19 01:39:41.951404+00:00","record_version_id":"815301841809ceff4be8a465509d869fa3b376500e95c6f1462feebecf9b9c2c","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-de74de559e409a3fe668685e28043b888d2e6841","semester":"1262","observed_at":"2025-06-27 07:38:50.882897+00:00","record_version_id":"44294fe6b8c644ca3a35514534f26b33c238840c56b69a164112988ef7634f70","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-deca7188cf536ade3203cd88b52a45e92a059617","semester":"1262","observed_at":"2025-06-27 00:37:46.087071+00:00","record_version_id":"1bd0404626c441c4975b4382f82b5983a8632ef0eada758874a22fa622fdec74","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-df60fa9ac3931c5612b0fa641b7a6f5fbec86fab","semester":"1262","observed_at":"2025-05-24 06:36:37.554678+00:00","record_version_id":"567bb0c84d442a2c95899ff2eb6d251666e1a8b0cb41eb7feb2289b473bdc9a3","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-e339da2d849aaf8bb4dceca07a84728af23cf755","semester":"1262","observed_at":"2025-07-23 08:49:22.748925+00:00","record_version_id":"0978a656c8efde6b2551be13152bca75d58360b189d5b15dee0db333c8d357cd","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-e934b1784835f5d36ae9b7ef0992b11e72c39142","semester":"1262","observed_at":"2025-06-01 06:21:25.219533+00:00","record_version_id":"c72568d39f02d08a6359012dbea316e1cc6bea309c0cfd95467c88b1471336b7","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-ef471690c082448deebd2687eab84b0b78813c36","semester":"1262","observed_at":"2025-06-29 01:47:56.317645+00:00","record_version_id":"817c20ea653ce77aae89c91728d578f6d34a4a61465f4913968fc91479a8f53d","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-efc4e8e2cd7c3f68e059a308990c00c77c7611eb","semester":"1264","observed_at":"2025-10-16 05:48:13.935141+00:00","record_version_id":"90ab2571cfaa69baa92b48ddf23874fee0c77b46c8d33ec91582568a1fc35840","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"},{"run_id":"legacy-f18b7749725097d41f69c60779ff38cf073b93b3","semester":"1262","observed_at":"2025-05-21 19:52:03.259353+00:00","record_version_id":"11fa6f637f9a47e14bcff62c83ca61e896dbbbf18269a2a37a3d336bf083e12f","course_id":"ACCTIS 702","course_uid":"course_9b192835b2b370828803ed7a","catalog_version_id":"d3f52b0edf8603222edd41ab96836a9c90d9d27712a3d545e2d44b55fccdb5fb","course_number":702,"subjects":["ACCTIS"],"title":"FINANCIAL REPORTING II","description":"Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.","requirements_text":"ACCT I S 701"}]