FMGT 3121: Advanced Financial Accounting
| Course Format | Lecture 4.0 h + Seminar 0.0 h + Lab. 0.0 h |
| Credits | 3.0 |
Course Description
This course introduces the conceptual basis of business combinations and the accounting issues involved. It covers the in-depth technical application of advanced financial reporting issues, including consolidation accounting and reporting, variable interest entities, joint venture accounting, financial instruments, foreign currency transactions and hedge accounting, translation and consolidation of financial statements stated in foreign currencies, segmented reporting, and not-for-profit entities.
Students will receive credit for only one of FMGT 3121 or 4828. FMGT 3121 may not be used to satisfy the FMGT 4828 requirement.
Prerequisite(s): A minimum of 54 credits including a minimum "C" grade in FMGT 1321 and 2421, and a minimum "C" grade in six credits of university-transferable English or communications; or a minimum "C" grade in all of the following: BCAP 1200, BUSM 1285, CMNS 1118, FMGT 1321, 2293 (or 1115 and 1215), 2294, 2325, 2371, 2421, and 2474.
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