Required Background Materials
Financial Reporting
Regulating Accounting. (2014). Pearson Learning Solutions, New York, NY.
The following articles will shed more light on the regulation of financial reporting. (2014). IFRS and FASB – What are Financial Reporting Standards?
The Accounting Standards and Standard Setting Bodies. Retrieved from
Diffen. Compare Anything. (n.d.). GAAP versus IFRS Retrieved from
Sarbanes Oxley 101. (n.d.). Retrieved from
Seay, S. S. (2014). The economic impact of IFRS – A financial analysis perspective. Academy of Accounting and Financial Studies Journal, 18(2), 119-139. (Trident library).
Ratio Analysis
Let’s start with a brief introduction to ratios.
Accounting Ratios. (2014). Pearson Learning Solutions, New York, NY.
Analyzing Financial Statements Using Ratios
Analyzing Financial Statements Using Ratios. (2014). Pearson Learning Solutions, New York, NY.
Read the section “Tools for Financial Statement analysis” and watch related videos on the same page at the below site.
Walther, L. (2015). Chapter 16. Retrieved from
Suggested Resources
Accounting Coach. (n.d.). Dictionary of Accounting Terms. Retrieved from
Walther, L. M. (2015). Principles of accounting: A complete online text. Retrieved from . Note that there are also many useful videos associated with Dr. Walther’s textbook.

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