Wilfrid Laurier University Graduate Calendar - 2016/2017
Canadian Excellence

Financial Reporting and Analysis I
0.5 Credit

This course focuses on the concepts, methods and uses of financial accounting information. It includes an examination of the accounting theory that is the basis of current accounting practices and how it can be applied to emerging issues; the application of the procedures and practices under US Generally Accepted Accounting Principles; and an examination of how financial accounting serves the needs of external decision-makers: investors, creditors, and other interested individuals and groups including the public at large. The course will specifically focus on the US environment.