Advanced Studies in Financial Reporting ACCT 510

Course Description From the Program Catalog:
The course encompasses basic accounting studies bearing on the factors affecting the process of financial reporting, in addition to some accounting issues such as earning management, off-balance-sheet financing. The course also includes accounting studies concerning earning quality, comprehensive income, and earning volatility.
 
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This course is a master level course. You will be exposed to the fundamental of (financial) corporate reporting and why it is needed. Then, you will be introduced to frameworks and models that have been proposed to communicate financial and non-financial information to external parties.  We will cover (financial) corporate reporting in a longitude fashion, that is, from early efforts to the contemporary time. While our coverage includes types of financial accounting theories, conceptual framework projects and models, we will keep balance so that we will not go deep in attempts to theorization corporate reporting. We will cover early efforts enough for you to appreciate why the accounting profession shifted its focus from constructing financial accounting theory to communicating to externals relying on other alternatives. You will be enlightened to issues confronting (financial) corporate reporting. Published studies in the subject matters will be assigned for you to read and discuss in class. Written assignments which you must do are expected to be done appropriately and on time. (Financial) corporate reporting in the global arena will be covered as well. A selected topic that is intended to offer you a critical perspective about corporation will conclude our course.  

 

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