Financial Accounting, Reporting and Disclosure: AC491. These notes include a summary of all readings, lecture notes and other materials. They provide students with an introduction to financial accounting, and highlights aspects of reporting that are important to users of financial information. The notes cover the preparation of key financial statements and the frameworks of accounting regulation. They also cover accounting issues related to depreciation, goodwill, intangible assets, equity, debt, fair value measurement and consolidation. Financial statement analysis and research on the use of accounting information in financial markets is included also. This is a 40 page document.
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