ACCTG 5130 - Advanced Financial Accounting - Acquisitions and Consolidations

Corporation acquisitions, mergers and the formation of other strategic alliances are staples of today's business environment. The first two-thirds of this course focus on understanding of the nature and financial reporting aspects of these complex business transactions. Specific topics include accounting for business combinations and the various reporting requirements that lead to consolidated financial statements. The final third of the course covers pass thru entities and governmental entities.