Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Recommended Background:
Intermediate level financial accounting
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Analytical frameworks to discuss financial reporting issues along with the development of accounting standards for various topics. Standard setting process and FASB’s conceptual framework. Economics of, accounting for, and valuation of financial instruments and derivatives.