FIN 655 Financial Accounting examines the principles and frameworks in financial reporting and accounting as well as current issues in financial accounting. Students learn the framework of accounting guidance today and the organizations involved in its development, including the development of international standards. This course also explores specific guidance on general aspects of financial statement presentation, disclosure, and analysis, including SEC filing regulations. Students critically analyze particular financial statement areas from cash through shareholders’ equity, including coverage of financial instruments, fraud, and fraud-related issues, and methods for addressing issues in financial accounting and reporting.