Financial Statement Analysis III

This course is intended for students requiring advanced knowledge in financial statement analysis. This integrative course requires students to apply the principles mastered in previous courses and develop skills to understand some of the complex financial reporting issues related to pensions, off-balance sheet financing, deferred taxes, derivatives, and leases. The ultimate learning goal is to understand the links between financial reporting flexibility and the quality of financial statements. Some of the other topics include foreign currency translation, segment reporting, and international accounting.