Accounting for Risk Management

This course is intended to provide graduate level exposure to accounting theory for students enrolled in the MS in Risk Management program. The course will cover essentials of the conceptual framework of accounting and will focus on issues affecting recognition and measurement of the economic events that affect financial statements in particular, those that affect the firm's risk profile and the risk transfer. The course will not be open to MS in Accounting students. RM 701, Enterprise Risk Management is a pre-requisite or co-requisite. Credit will not be given for this course if ACCT 350 or BUS 250 has already been taken and students will be required to take an additional elective from the RM program offerings.

Fall, Spring