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ACC 402 Advanced Issues in Financial Accounting 3 Credits
The course covers more advanced issues in financial accounting and reporting including business combinations and other inter-corporate investments, consolidated financial statements, multinational accounting issues such as foreign currency translation and transactions, special reporting concerns including interim reporting and segmental reporting, accounting for intra- period tax allocation, accounting changes and errors analyses, and accounting for derivative financial instruments.
Last Offered Terms Course Name SU Credit
Prerequisite: ACC 401 - Undergraduate - Min Grade D
Corequisite: __
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements: