BUSINESS A703 / Advanced Financial Accounting

6 unit(s)

Prerequisite(s): Completion of BUSINESS A701 or BUSINESS A702; or concurrent registration in BUSINESS A701 or BUSINESS A702

(Formerly A714) This course focuses on the accounting for mergers, acquisitions, and takeovers. The course emphasizes the techniques and conceptual background of accounting for business combinations and intercorporate investments, and the preparation of consolidated financial statements. Other topics covered may include accounting for foreign operations, and segment and interim reporting.