Ad­vanced Top­ics in Cor­por­ate Fin­an­cial Re­port­ing

About

Advanced topics in financial reporting, including:

Long term liabilities
Leases
Stockholders’ Equity
Dilutive Securities and Earnings Per Share
Statement of Cash Flows
Revenue recognition
Financial Reporting of Income Taxes
Accounting for changes and error corrections

Structure:

Focus on US GAAP – Emphasis on Liabilities and Stockholders’ Equity
Use “real world” practical examples to illustrate reporting practice
Re-emphasize financial statement impacts of transactions

Research-based teaching:

CBS’ programmes and teaching are research-based. The following types of research-based knowledge and research-like activities are included in this course:
Research-based knowledge
Classic and basic theory
Research-like activities
Discussion, critical reflection, modelling

Learning objectives:

Be familiar with the purposes and objectives of financial reporting.
Understand the rules governing reporting for topics covered in the class, particularly how accounting for transactions impact the principal financial statements and supplemental information in footnotes to financial statements.
Understand the factors influencing the standard setting process, and limitations to financial reporting standards.
Appreciate the incentives that managers face when making accounting choices and the likely impacts of those choices

Course leader

Bjørn N. Jørgensen - Department of Accounting (AA)

Target group

This is a graduate level course. CBS Summer University courses at Copenhagen Business School is open to all and welcomes domestic and international students as well as professionals

Fee info