Description:
Financial reporting and tax issues relating to partnerships, joint ventures, special purpose entities, consolidated entities, business combinations, foreign currency transactions, derivatives and hedging activities.
Description:
Financial reporting and tax issues relating to partnerships, joint ventures, special purpose entities, consolidated entities, business combinations, foreign currency transactions, derivatives and hedging activities.
Semester:
Fall of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 301 and ACC 331
Description:
Financial reporting and tax issues relating to partnerships, joint ventures, variable interest entities, business combinations, and consolidated entities.
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 301 and ACC 331
Restrictions:
Open to graduate students in the Accounting major or approval of department.
Description:
Financial reporting and tax issues related to business combinations and divestitures and the resulting consolidated reporting of the multi-unit enterprise's financial and tax information.
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 301 and ACC 331
Restrictions:
Open to graduate students in the Accounting major or approval of department.
Description:
Financial reporting and tax issues related to business combinations and divestitures and the resulting consolidated reporting of the multi-unit enterprise's financial and tax information.
Semester:
Fall of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 301 and ACC 331
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Analysis of tax and financial accounting issues involved in business acquisitions. Post-acquisition tax and financial reporting of the combined entity.