COMM 3102

This course involves analyzing financial statements and entire annual reports for a variety of different entities. Topics include analysis of financial statements, MD&A and notes to the financial statements. Accounting topics include but are not limited to: asset recognition and impairment, pensions, deferred taxes, inter-corporate investments, leases, earnings per share, and cash flow. The approach to the course is analytical rather than procedural, with an emphasis on a user perspective. There is a HEAVY qualitative component of testing in this course.