BUS 512 Financial Statement Analysis:
This course is a study of financial reporting and analysis that emphasizes both the process of financial reporting and the analysis of financial statements. A focus on contracting and decision implications of accounting which will help students understand why accounting choices matter and to whom. Students will be taught to be good financial detectives, able to read, use and interpret the statements and, most importantly, understand how and why managers can utilize the flexibility in GAAP to manipulate the numbers for their own purposes. An emphasis on the differences and similarities between GAAP and IFRS is a critical component of this course.