ACCT 590 - Accounting Measurement and Disclosure (3)

This course covers financial reporting and disclosure issues for business not covered in previous financial accounting courses, including accounting and reporting for partnerships, estates and trusts, segments and interim periods, SEC reporting, and other issues. In addition, a major focus of the course is on the extensive disclosures found in the notes to the financial statements and Management’s Discussion and Analysis. About two-thirds of the course will be devoted to working through material in the traditional way, and about one-third will be devoted to an in-depth study of footnote disclosures.