Crisis in Financial Reporting Issues: IFRS and U.S. GAAP
X58.8114
/ $750
FALL 2009
Continuing Education:
Accounting, Taxation, and Legal Programs
This course covers current financial reporting issues affecting investors, employees, regulators, and impacted members of society. Learn about the various "hot" issues that have caused the current crisis in financial reporting. Topics include convergence of International Financial Reporting Standards (IFRS) and U.S. GAAP, collateralized debt obligations for subprime mortgages, accounting for uncertainty in income taxes (FIN 48), fair value accounting (FAS 157), derivative instruments and hedge accounting (FAS 133), special purpose entities consolidation (FIN 46(R)), stock-based compensation reporting (FAS 123), and minority interest consolidation (FAS 160).
Prerequisites:
Students must have working familiarity with financial accounting.
This course is applicable toward:
Related Subject Areas: Accounting
Course Materials
Section 1
Wednesday 6:30pm-8:30pm
September 30 - December 16
No class 11/25
10 Sessions
Instructor:
Thomas Hall
Diane Muscardin
Location: Manhattan Village Acad 43 W22
