ACCT 4004 - Advanced Financial Accounting III

(5 cr.) This course is the third in a three-course sequence and continues the approach used in the Intermediate Accounting sequence. It reviews the measurement and reporting principles for mergers, acquisitions, and foreign currency translation. Financial statement presentation of business combinations is emphasized and the relationship to the auditing function is discussed. The course uses the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards. (Prerequisite(s): ACCT 4003.).

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