AC 314 - Behind the Numbers: Unraveling the Secrets of SEC Disclosure Ratings

This course is research course which challenges students to research, analyze and communicate topics related to SEC Disclosure Rulings by using qualitative research methodology. It presents certain structured methodologies to improve the student’s effectiveness in the research of relevant accounting issues, the application of research findings to transaction fact patterns, and the evaluation and communication of those results in a concise and logical manner. The course will incorporate “real world” examples dealing with the more complex issues in accounting today.

Four credits.