This course is the third of three corporate financial reporting courses. This course presents the in-depth study of the valuation and disclosure problems associated with Pension (a part of corporate liabilities) and stockholders' equity. After completion of this course, a CAPSTONE project is ready to be completed. Emphasis is placed on the pronouncements of the Financial Accounting Standards Board.
ACCT.3100 Corporate Financial Reporting I, , and ACCT.3200 Corporate Financial Reporting II, with a "C" or better in both, or Spring 2020 grade of "P".