MBA 6821 - Environmental Financial Disclosure (2)

This course will cover both statutory environmental financial reporting and voluntary environmental disclosures. Companies are required to report loss contingencies, contingent liabilities, asset retirement obligations, and impaired assets in their financial statements and accompanying footnotes. Voluntary disclosure includes triple bottom line reporting (economic, environmental, and human rights) under the Global Reporting Initiative. In addition to learning the relevant accounting standards and laws, companies' external reports will be analyzed to explore the real-world implementation of environmental disclosure. Prerequisites: MBA 6109 or MBAI 5002 or MBA 6019 College restricted to Sch of Bus and Prof Studies. Degree restricted to Master of Business Admin. Restricted to Graduate level; Business Administration, Business Administration, Business Administration, and Business Administration majors