Issues in Financial Reporting and Analysis
Area of Study
Accounting, Business, Business Administration, Business Management, Finance, Financial Management, Management Science
Taught In English
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits3 - 4
Recommended U.S. Quarter Units4 - 6
Hours & Credits
OverviewThis is the final course in financial accounting. Building on the foundation laid in ACCT2542, it covers more advanced topics including accounting and analysis in respect of associates, joint ventures, foreign currency transactions, offshore operations, diversified operations and derivative financial instruments. The course also covers topical issues related to the scope and quality of financial reports. Examples of such topics from past years include environmental reporting, ethical reporting dilemmas, and the information that should be reported on cultural and heritage assets.
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.