2015-2016 University Catalog 
  
2015-2016 University Catalog

ACCT 532 - Foundations of Financial Reporting II

Credits: 3
Not Repeatable
Upon completing course students will be knowledgeable about global business and trade as it applies to international financial reporting standards. Students explore topics including: current liabilities and contingencies, bonds and long term notes, leases, accounting for income taxes, pensions, shareholder’s equity and share based compensation.

Prerequisite(s): ACCT 331, ACCT 531, or equivalent and FNAN 301, BMGT 643 or equivalent, both with a grade of “B-” or higher. Or permission of program director.

Hours of Lecture or Seminar per week: 3
Hours of Lab or Studio per week: 0