2005年度上智大学シラバス
◆FINANCIAL REPORTING AND ANALYSIS　－　（後）
UENISHI JUNKO
○講義概要
This course covers accounting measurements and reporting practices underlying financial statements with a focus primarily on U.S. generally accepted accounting principles (GAAP). However, this course will also consider how the financial reporting environments and systems among the countries as well as international accounting standards need to be taken into account to perfom financial statement analysis on the international level.
Specific areas such as foreign currency translation and transactions, marketable equity securities,consolidation, stock option plans will be covered.
(Prerequisite: basic accounting course with content equivalent to IBE305)
○評価方法
The course evaluation will based on class assignments and quizzes, midterm and final examination.(Breakdown will be announced before the fall semester.)
○必要な外国語
English
○他学部・他学科生の受講
可
○授業計画
1The full syllabus for this class will be posted by the beginning of the fall term.
　　
Copyright (C) 2004 Sophia University
By：上智大学学事部学務課