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    Walden University
  Dec 15, 2017
2017-2018 Catalog (September 2017)
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ACCT 4004 - Advanced Financial Accounting III♦

(5 cr.) Whether it is to expand technical offerings or to gain the competitive edge over smaller entities, companies often merge together or acquire other companies. Often times, this creates a positive effect on the companies involved; other times, it create severe financial strains on a company’s limited financial resources. In this course, students investigate prevalent accounting issues such as this; it is the third in a three-course sequence and continues the approach used in the Intermediate Accounting sequence. Students explore the measurement and reporting disclosures for mergers, acquisitions, and foreign currency translation. Students continue to learn financial statement presentation of business combinations and explore some of the auditing issues in this area. As a basis for their coursework, students use the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards.
  (Prerequisite(s): ACCT 4003.)
♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.

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