CCFA 615. Financial Statement Analysis .
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2026, Winter 2027
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Description
Examination of accounting standards and financial reporting principles in investment decision making from both the internal and external perspectives of a corporation. Study of the interplay between the balance sheet, the income statement, and the cash flow statement, and examination of financial statement elements, such as inventories, long-lived assets, income taxes, and long-term liabilities, contrasting International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US GAAP).
- Restrictions: Not open to students who have taken CCFA 515.
- Corequisites: CCFA 605 or exemption by examination.