ACCT Evaluating Financial Statement Information
Business Law: Finance: Capital Markets, Financial Reporting, Corporate Governance
Academia
Business Law
Finance: Capital Markets, Financial Reporting, Corporate Governance
Business Law: Finance: Banking & Bankruptcy
[ A ] [ L ] [ R ] [ T ]
Business Law: Finance: Capital Markets, Financial Reporting, Corporate Governance
[ A ] [ L ] [ R ] [ T ]
Health Law: Life Science Research Institutions & Companies
[ T ]
Law School CoursesRelated Law Courses by TopicCourses Outside SLS by TopicClinic(s)ResourcesYour Network
149 items in this track |
82 / 149 Item is good for 51 routes, rollover orange dots above to see which ones! ACCT 312 Evaluating Financial Statement Information Graduate School of Business Recommended for route(s): [ Academia ] Business Law: Finance: Capital Markets, Financial Reporting, Corporate Governance Why it is relevant for ... [ Academia ] as a Relevant Course outside SLS for those interested in Accounting : ++ { HIGHLY RELEVANT } ++ Valuation and credibility of financial statements are among the critical issues in the capital raising process, so a student interested in securities and capital markets transactions will find 1 or more Finance and Accounting courses useful. In addition to providing tools for assessing a company's past performance and current financial condition, these courses offer techniques for forecasting and valuation and also cover matters relevant to corporate governance and disclosure requirements that may be required by investors or by government regulators. Students should first select the law school course on Corporate Finance for a basic understanding of the capital structure of corporations. General course Description: This course aims to develop students' understanding of the relation between accounting numbers and underlying economic activity, and to develop students' ability to use accounting numbers in several decision contexts including evaluating profitability, forecasting future earnings and cash flows, selecting an appropriate financial reporting strategy, and assessing risk. Accordingly, the course will focus on several factors essential to this goal. These include understanding (1) the business environment a firm operates in, its contracting practices and their implications for what accounting principles are applied and what judgments are required; (2) the process that generates accounting numbers and its implications for the quality of those numbers for decision purposes; (3) approaches for assessing the sustainability and growth of a firm's revenues and earnings using financial statement information; and (4) approaches to evaluate earnings quality, the risk of earnings restatements, liquidity and solvency. This course should be of value to students who will be in senior positions within corporations and will determine financial reporting policies, as well as those outside corporations who will make investment or other decisions at least partially based on financial statement information. Course Style: A Substantive course teaches the law, theory, and policy in a particular area of law |
    |
