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Oct 01, 2024
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ACC 5220. Advanced Financial Accounting (3 credits)
This course provides a thorough study of accounting for equity method investments, business combinations, and the preparation of consolidated financial statements for a parent corporation and one or more subsidiaries. The course examines several international accounting topics, including accounting for foreign currency transactions, accounting for hedges (risk transfer) of exposed foreign currency positions, conversion of foreign currency financial statements to US statements, and the movement towards harmonization of accounting standards worldwide. We will also thoroughly explore the use of and required accounting for various derivative securities.
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