020114560 SPECIAL TOPICS IN ACCOUNTING ( 3 Crd.Hrs )

Pre-Requisites : 020112020

The course is designed to provide further understanding of major financial reporting issues. This course focuses on to develop a “critical thinking” approach to financial accounting and reporting. The course seeks to develop students’ understanding of the environment in which financial reporting choices are made, what the options are, how these data are used for various types of decisions. In this approach, it covers all the core topics of intermediate accounting by first describing the business transactions that affect various accounts, the technical details of IFRS, how these rules are applied in practice and what the financial statements look like.