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0 or 3 credits
Spring 2026 Lecture Upper DivisionAdvanced course in financial accounting. A range of contemporary issues in financial reporting, such as business combinations, investments, consolidations, inflation, multinationals, and tax allocation are covered. Both technical proficiency and user applications are emphasized.
Learning Outcomes1Develop a conceptual understanding of and appreciation for the significant accounting and reporting requirements pertaining to consolidated or affiliated enterprises, foreign currency transactions and translation and other topics listed in the schedule below.
2Provide you with the technical skills and knowledge to produce financial information that can be used by management, shareholders and stakeholders.
3Improve your ability to interpret and use such financial reports.
4Enhance the students' communication skills.
5Contribute to the requisite background required for professional examinations such as CPA or CMA. However, it is not the primary goal to memorize 2019 standards or regulations, but rather to become prepared for a long-range successful accounting, auditing and/or managerial career.