3.00 credit hours
The Corporate Reporting sequence provides an understanding of the basic financial statements and disclosures, revenue and expense recognition, profitability analysis, and the effect of business transactions on a company's financial statements and footnotes. This is the second course in the Corporate Reporting sequence, with a particular emphasis on certain accounts (property plant and equipment, investments, and various liabilities, including long-term debt, leases, pensions and other postretirement benefits). International (IFRS) aspects also are considered.
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