Corporate Accounting and Reporting

This course examines the conceptual and theoretical issues underlying the corporate accounting and reporting requirements under the US, International and Singapore Accounting Standards. This allows the students to understand the economic rationales behind the accounting treatment of major financial statement items. It also equips the students with skills in using financial information for decision-making. Topics to be covered include conceptual framework in financial reporting, accounting for foreign currency translation, leasing, preparation of consolidated financial statements, earnings quality management and off-balance sheet financing.

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