FINANCIAL REPORTING II

ACCTIS 702

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.

ACCTIS 301

Examines current and emerging financial reporting theory and techniques used primarily to measure and disclose assets and determine income. Emphasis on analysis and measurement.

ACCTIS 701

Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and other external users. Emphasizes asset and liability valuations and their relationships to income determination, preparation and interpretation of financial statements, and related disclosure requirements.

ACCTIS 100

Examines generally accepted accounting principles for measurement and reporting of financial information in a balance sheet, income statement, and statement of cash flows; introduction to analysis and interpretation of financial accounting data for decision-making purposes.

ACCTIS 770

Review and analysis of theoretical foundations of corporate financial reporting; application of conceptual framework and finance/economic theories to understand development of major accounting standards.