ADVANCED FINANCIAL ACCOUNTING.

Catalog description

Pre-requisites: admission into MPAcc program. This course is intended to provide comprehensive coverage of complex financial accounting topics related to financial statement preparation and external reporting. The content of the course provides students with tools to develop an in-depth understanding of the financial accounting topics of consolidation of related entities into one set of financial statements, as well as an introduction to variable interest entities, accounting for derivatives, and accounting for partnerships.