Boston University School of Law

JD872 Financial Reporting for Lawyers

JD 872 ( A1)  M 4:20 PM-6:20 PM 
2 cr., Fall 
Professor Wilson 
No Class Website

Understanding financial statements and reports. The objective of the course is that students will be able to read and understand the four financial statements and the 10-k annual report. Emphasis is placed on understanding the nature and meaning of the reports, as well as the relationship to the underlying transactions. Other topics include: basic accounting principles, US GAAP versus IFRS, financial statement analysis, the relationship of the financial statement information to covenant documents, and accounting gamesmanship. RESTRICTION: Not open to students who have had more than one three-hour college course, or its equivalent, in accounting.