Credit(s):3 Prerequisite(s):ACCT 301 and ACCT 330 or their equivalents. Approaches International Accounting Standards (IAS) and Generally Accepted Accounting Principles (GAAP) prepared financial statements from a user perspective. Discusses the concepts necessary to interpret domestic and international corporate financial statements. Analytic techniques and valuation models are used to assess profitability, cash flows, and quality of earnings. A comprehensive real-world financial statement analysis project helps students to apply learned techniques.