ACCT 30120 Measurement and Disclosure
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The ACCT 30120 Measurement and Disclosure course basically continues the assessment of how financial reporting provides decision-useful information to assist cultivate a prosperous society. By specializing in the interrelationships within the financial statements and note disclosures, the course significantly enhances the student's ability to analyse financial reports. The course mainly explains the economic and accounting issues associated with income taxes, leasing arrangements, share-based compensation, retirement plans, debt securities, passive and active equity investments, foreign currency transactions, business segments, and earnings per share. Additionally, the course makes extensive use of cases tied to real companies and explores recent developments in regulation and business. The course is meant to strengthen the technical, communication, and important thinking skills required to achieve accounting-related careers.
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