ACCT 55253 Business Combination and Advanced Topics
3 hours. Prerequisites: Enrollment in the MAc program; or ACCT 30273 and credit for or concurrent enrollment in ACCT 40253; or instructor permission. Coverage of financial reporting issues associated with combinations of business organizations, including consolidations, inter-company transactions, and re-measurement of foreign-currency-denomated financial statements. This course also includes deeper investigation of financial reporting topics covered in previous courses as well as topics beyond the scope of previous courses.