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Clark University Home > Academic Catalog

Clark University    
  Nov 22, 2017
2017-2018 Academic Catalog

ACCT 5102 - Financial Accounting and Reporting II

This is the second graduate level courses in intermediate financial accounting and reporting.  This course follows ACCT 5101 and includes comprehensive treatments of liability and shareholders’ equity accounts from the balance sheet. The course covers accounting for income taxes, time-value of money, pensions and postretirement benefits, leases, derivatives, accounting for changes and errors, and financial statement disclosures. The course also covers International Financial Reporting Standards (IFRS) and highlights the differences between IFRS and US GAAP.



Prerequisites: ACCT 5101  

Anticipated Terms Offered: Varies