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Nov 27, 2024
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American University Catalog 2024-2025
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ACCT-642 Corporate Financial Reporting: Financial Transactions (3)
With , 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 current liabilities and contingencies, non-current liabilities, equities, the statements of cash flows, and the accounting for changes and error corrections. 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: .
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