Financial Reporting and Control (FRC) is a course about how leaders can design and use performance measurement systems to build more effective organizations.  Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective external and internal governance. Top leadership in most organizations must also communicate performance information to external investors and other capital providers to ensure that their organizations are able to access capital on favorable terms.  In FRC, we learn key concepts and frameworks that guide the effective design and use of performance measurement systems to accomplish these multiple complex goals.