ACC 582 Financial Accounting II (5)

Application of GAAP in recognition and measurement of investments, pensions, retained earnings, and other topics related to financial statements. Other topics include consolidation and mergers and acquisitions. A-F only. Pre: 581.

This course is the second part of the financial accounting series. It covers the financial accounting for income taxes, pensions and post employment benefits, leases, cash flows, earnings per share, investments, business combinations, consolidated financial statements and related issues, segment reporting, partnerships, foreign currency financial statements, accounting and reporting for state and local governments, and accounting and reporting for not-for-profit entities.