With the move toward a more principles-based financial reporting framework and increased emphasis on fair value measurement, the ability to consistently make high-quality professional judgments and apply critical thinking skills is increasingly important. Equally important, however, is the ability to do so while acting with a commitment to ethics and integrity.
KPMG is pleased to offer all educators access to course materials that have been developed for classroom use. These materials
can be downloaded and duplicated for non-commercial, university educational purposes only. Using these materials for any other
purpose, including but not limited to consulting practices, is strictly prohibited. KPMG recognizes and supports the
doctrine of "fair use" as set forth in Section 107 of the U.S. copyright law when materials accessed through the KPMG University
Connection are reproduced for educational purposes.
