About this Course
This course discusses how ethical principles can be used to develop a framework that can be used as parameters to help develop operational precepts that can be a guide in determining financial statement issues. The course offers an introduction and basic discussion of types of normative ethics that can be used to formulate approaches that professionals may apply in determining guidelines for evaluating financial statement issues. The course also provides some background for the upcoming disclosure requirements of the EEC. Upon completing this course, you should be able to: Recognize the theory of pragmatic ethics
Identify John Stuart Mill's version of utilitarianism
Recognize the reporting requirements of the EU's new directive on non-financial reporting