ACCT 452 Issues in Financial Reporting

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Financial reporting as per the course ACCT 452 Issues in Financial Reporting is the disclosure of financial results and related information to management and external stakeholders regarding how an organization is performing over a specific period of time.

Following are the financial reporting issues facing smaller issuers under course ACCT 452 Issues in Financial Reporting:

• Full-on impact of thefinancialcrisis onfinancial statements.
• Management's Debate & Analysis.
• Reverse mergers & "back door" registrations.
• Business mergers.
• Valuation of equity transactions.
• Smallerreportingcompany status.
• Disclosure controls and procedures and internal controls overfinancial reporting.

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