This course examines the generally accepted accounting principles [GAAP] underlying the financial statements, their implementation in practice and the role of the independent auditors.
DurationFinancial statements are meant to enable the reader to evaluate the performance of an enterprise, analyze its cash flows and assess its financial position. Recently, widely publicized cases of misleading statements, which were nevertheless attested as to their fairness by outside auditors, resulted in improper revenue recognition, overstatement of income and misrepresentation of financial position.
There is now a growing awareness of the importance of honest reporting as the foundation for investors’ confidence in the integrity and proper functioning of the financial markets.
This course examines the generally accepted accounting principles [GAAP] underlying the financial statements, their implementation in practice and the role of the independent auditors.
Note is also made of the limitations of financial reports, their evolution in response to changing business conditions, current accounting controversies and the constraints that limit the freedom and influence the course of action of rule makers and regulators.
The perspective and main focus are not those of the accountants who prepare financial reports, but rather those of the users of the information contained in them: mostly investors and the financial analysts who serve them, creditors and, to some extent, management.
Pursue Your Career Interests
Whether you are just thinking about what you’ll take in school, already majoring in business, or starting on your professional path, this program helps you discover the business area that’s right for you. You will experience Ivy League faculty through one of the nation’s top business schools and the top ranked global MBA program according to Financial Times. At the center of world commerce, we offer a faculty of leaders renowned in their fields.
You will acquire the tools you need for your future from expert practitioners. All programs are 100 percent online, allowing you to study at your own pace. You’ll be guided by mentors and collaborate with motivated peers from around the globe. You will also complete a final project and receive a certificate of participation from Columbia Business School.
How You Will Benefit
Online programs are available throughout the year — pick a subject that fits your passion and your schedule
Experience what it’s like to take a program designed by Columbia Business School faculty
Flexible learning: lectures by professors are delivered through dynamic videos, so you can tune in whenever your schedule allows — the ultimate in flexibility
Work with mentors who can support you and answer questions as you deepen your learning experience
Earn a certificate of participation from Columbia Business School
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