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    American University
  Sep 22, 2017
American University Catalog 2017-2018

ACCT-641 Corporate Financial Reporting: Operations (3)

With ACCT-642 , this course is part of a two course sequence focused on financial accounting rules for corporations. It includes application and use of financial accounting in a decision-making framework and emphasizes corporate financial reporting strategies, preparation of financial statements, and interpretation of financial statements by external users. The course examines issues related to the environment and theoretical structure of accounting, the accounting cycle, financial statements and disclosures, income determination, valuation and accounting for current and non-current assets, and investments. Within these content areas, the course also explores the differences between financial statements prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP), and those prepared in accordance with International Financial Reporting Standards (IFRS). Prerequisite: ACCT-607 .