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Nov 15, 2024
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ACCT 000/4004 - Financial Statement Analysis and Sustainability Reporting (3 cr.)
Prerequisites
ACCT 3002 and FINC 3201
Description
This interdisciplinary course introduces accounting measures for the three dimensions of corporate performance; economic, social, and environmental. On the economic front, various financial statement analysis techniques are covered with a focus on ratio analysis. Methods of earnings management are also presented. On the social and environmental fronts, the course covers sustainability accounting analysis methods such as the life-cycle assessment (LCA), the social return on investment (SROI), and the concept of carbon accounting. This course combines lecturing and hands-on teaching methods to provide a comprehensive overview of existing knowledge in corporate sustainability performance.
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