Description:
Accounting for related business entities, including business combinations and consolidated financial statements. Contemporary financial reporting issues, such as accounting for derivatives, instruments with characteristics of both debt and equity and employee stock options.
Description:
Development of framework for making professional judgments and decisions about accounting for contemporary financial reporting issues.
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Recommended Background:
Undergraduate degree in accounting.
Restrictions:
Open only to master's students in the Accounting major or approval of department.
Description:
Development of framework for making professional judgments and decisions about accounting for contemporary financial reporting issues. Topics include the conceptual framework, foreign currency transactions, derivatives, and hedging.
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Recommended Background:
Undergraduate degree in accounting.
Restrictions:
Open to master's students in the Accounting major or approval of department.
Description:
Framework for making professional judgments and decisions about accounting for contemporary financial reporting issues. Conceptual framework, standard setting, accounting for financial instruments, foreign subsidiaries, and hedging.
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Recommended Background:
Intermediate level financial accounting
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Analytical frameworks to discuss financial reporting issues along with the development of accounting standards for various topics. Standard setting process and FASB’s conceptual framework. Economics of, accounting for, and valuation of financial instruments and derivatives.