Option Area(s):

Course Description :

The content of this course includes selected financial reporting and disclosure topics. Understanding and analyzing corporate financial statements and related disclosures is important in making numerous business decisions. The material in this course is essential for understanding and analyzing corporate financial statements and related disclosures. The major objectives of this course include (a) gaining familiarity with current reporting practice for selected topics, in particular, emphasizing items on the left-hand-side of the balalnce sheet, and (b) developing increased skill at reading, understanding, analyzing, and comparing corporate financial statements. Topics addressed in this course will likely include financial reporting for (a) bonds, (b) leases, (c) pensions and other compensation benefits, (d) employee stock options, (e) deferred taxes, (f) special items, such as restructurings and asset write- offs, (g) merger and acquisition transactions, (h) earnings per share and, time permitting, (i) international operations.

Prerequisites :

Completion of one semester of MSIA or MBA courses