Advanced Financial Accounting. 3 credits

Catalog description

Focuses on advanced topics in financial accounting. Students study accounting business combinations, preparation of consolidated financial statements, accounting for foreign currency transactions, translation and remeasurement of foreign currency financial statements, partnership accounting, interim and segment reporting, and Securities and Exchange Commission reporting issues. International Financial Reporting Standards (IFRS) are discussed. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.