AC4100 - Advanced Accounting II - 4.5 Credits

The requirements for segment reporting and interim reporting are taught. Foreign currency translations and accounting for transactions in foreign currencies are covered, including consolidating international subsidiaries. The efforts toward international accounting standard harmonization and the effects of the Securities and Exchange Commission on the accounting profession are discussed. The accounting for corporate liquidations and reorganizations is also explained.

Prerequisite: AC4050

Delivery: on campus and online