2011-2012 Walden University Catalog (June 2012) 
    
    Aug 14, 2022  
2011-2012 Walden University Catalog (June 2012) [ARCHIVED CATALOG]

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ACCT 4002 - Advanced Financial Accounting I


(5 cr.) This course is the first in a three-course sequence and continues the approach used in the Intermediate Accounting sequence. It reviews the measurement and reporting principles for leases, pensions, equity compensation, derivatives, and earnings per share. Financial statement presentation is emphasized and the relationship to the auditing function is discussed. The course uses the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards. (Prerequisite(s): ACCT 3005.)



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