Jul 17, 2018  
**DRAFT** Undergraduate/Graduate Catalog 2018-2019 **DRAFT** 
    
**DRAFT** Undergraduate/Graduate Catalog 2018-2019 **DRAFT**

ACFI 492 - Advanced Financial Reporting

(3 credits)
Prerequisite: ACFI 341 with a minimum grade of “C-“
This course is a continuation of ACFI 341. Topics covered include revenue recognition, income taxes, pensions, leases and financial reporting. Financial reporting will focus on accounting changes, disclosure requirements and the statement of cash flows. Offered fall semester.