Jun 17, 2019  
2018-2019 Catalog 
    
2018-2019 Catalog

ACCTG 306 Advanced Issues in Financial and SEC Reporting


3 unit(s)
Provides an understanding of the relevant accounting standards for preparation of financial statements for private companies in accordance with US GAAP, and for public companies under SEC regulations SX. Material will be covered through reviewing and discussing the authoritative reporting guidance, and analyzing real-world prepared financial statements. Covers the reporting requirements for the most common SEC filings required under the 1933 and 1934 Securities Acts, including understanding the various reporting forms (10K, 10Q, S-1). Imparts an enhanced understanding of some of the current reporting issues being faced by companies through reviewing actual SEC comment letters on registrant filings. Prerequisite(s): ACCTG 301A  and ACCTG 301B .


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