ACCT 70131 - Topics in Accounting: Measurement and Disclosure

Institution:

University of Notre Dame

Subject:

Accountancy

Description:

This is an advanced financial reporting course with three primary objectives. The first objective is to provide students with a deeper understanding of financial accounting theory and the role of financial reporting in society. The second objective is to improve students' abilities to identify financial reporting issues, research the authoritative literature, and develop and present reasoned arguments supporting their recommended accounting treatment. The third objective of the course is to develop technical competence in current accounting issues generally not addressed at the undergraduate level (e.g. derivatives, securitization, special purpose entities, and the fair value option). We will work through all three objectives using both US standards (US GAAP) and International standards (IFRS).

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nd.edu

Phone Number:

(574) 631-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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