FIN 612 - Financial Reporting & Analysis II

(3)

Examines the details of Long-Term Liabilities accounting: bonds payable; amortization and interest expense accounting; leases; pensions; and other employee benefits. Examines the details of income taxes, accounting for employee compensation post-employment, intercorporate investments, and accounting for a firm’s multinational operations. Emphasizes the importance of financial reporting quality and explores financial statement analysis techniques.