ACCY 510
Financial Reporting Standards

Credit:  4 hours.


Stakeholders' needs for reliable and relevant information about the performance of firms, as well as managers; economic self-interests, influence managers' selection of accounting policies and financial reporting methods. This course selectively surveys both academic research and professional standards to focus on the measurement, classification and disclosure of financial transactions. Cases, class discussion and research projects emphasize independent thinking, group processes, and communication. Prerequisite: ACCY 303, FIN 300 and enrollment in the BS/MS in Accountancy program or consent of department.