ACCT-251 Advanced Accounting
Fall for 2005-2006
This course emphasizes understanding and interpreting the accounting for business combinations. Issues addressed include use of the cost, equity and partial equity methods; noncontrolling interests; acquisitions made during the year; accounting for intercompany transactions in inventory, land, long-lived assets and debt; and reciprocal shareholdings. The reasons mergers succeed or fail are also explored. One other topic such as governmental accounting or the accounting for foreign currencies is also included in the course.
Prerequisites: MSB Students, ACCT 202
Other academic years
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