Course Descriptions

The Course Descriptions catalog describes all undergraduate and graduate courses offered by Michigan State University. The searches below only return course versions Fall 2000 and forward. Please refer to the Archived Course Descriptions for versions prior to Fall 2000.

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Course Descriptions: Search Results

ACC 808  Issues in Financial Reporting

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.
Effective Dates:
US01 - SS04


ACC 808  Contemporary Financial Reporting Decisions

Description:
Development of framework for making professional judgments and decisions about accounting for contemporary financial reporting issues.
Effective Dates:
US04 - US05


ACC 808  Contemporary Financial Reporting Decisions

Semester:
Spring of every year
Credits:
Total Credits: 3   Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 301
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.
Effective Dates:
FS05 - US10


ACC 808  Contemporary Financial Reporting Decisions

Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3   Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 301
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.
Effective Dates:
FS10 - SS22


ACC 808  Analyzing Financial Reporting Decisions

Semester:
Spring of every year
Credits:
Total Credits: 3   Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 301
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.
Effective Dates:
US22 - Open