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Financial Accounting - Lecture 14

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Lecture 14 - Debt and Valuation


1. Understand the role of judgment in determining valuation allowances.

2. Understand important factors that can influence this judgment.

3. Understand how various parties influence the reported numbers -- the pressure they put on the reported numbers.

4. Reinforce your understanding of record keeping and reporting and search issues related to valuation allowances.

5. Introduce banking terms and concepts.

Prof. Richard Frankel, Prof. George Plesko, Prof. Kin Lo
15.515 Financial Accounting, Fall 2003
(Massachusetts Institute of Technology: MIT OpenCourseWare)
Date accessed: 2009-04-30
License: Creative Commons BY-NC-SA

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