Corporate Financial Reporting Issues begins with an overview and purpose of financial reporting and goes into an in-depth discussion concerning revenue recognition. Fair value reporting, inventories, property, plant, and equipment, asset impairment, and derivatives and hedging are other topics covered in this course. This intermediate-level course is most appropriate for the professional with detailed knowledge in this topic or the professional seeking to expand his or her knowledge base and who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.