DPA 603 / Financial Reporting and Analysis

3 unit(s)

Prerequisite(s): Registration in the Graduate Diploma in Professional Accountancy program.

This course is designed to provide students with an advanced conceptual background and analytical tools necessary to evaluate financial statements issued by publicly held enterprises. It focuses on understanding the uses and limitations of both the financial statements and the traditional and non-traditional methods of analyzing them. We will discuss the financial statements, the accounting disclosure rules, the differential effects of alternative accounting principles, and the interpretation of financial information.