The fourth course in the Financial Accounting sequence providing an overview of consolidated financial statements, non-controlling interest and the consolidation process; understanding the components of comprehensive income, other comprehensive income and accumulated other comprehensive income and clean surplus; an overview of fund accounting; valuing and reporting derivatives and other complex financial instruments. The course includes a research component and an introduction to the FASB Accounting Standards Codification system requiring students to research and opine on highly-technical financial reporting cases.
Course Details
Campus:
Amherst
Format:
Online
Level:
Graduate
Subject:
Accounting
Accounting and Finance
Business / Management
Casino Management
Finance
Finance and Operations Management
Sport Management
Number:
SCH-MGMT 723
Semester:
Spring 2022
Registration Status:
Closed
Registration:
Monday, November 8, 2021 to Monday, February 7, 2022