FMGT 3121: Advanced Financial Accounting

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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.

Prerequisite(s): Completion of 54 credits including FMGT 1321 and FMGT 2421 with a minimum "C" grade and six credits of university-transferable English or communications with a minimum "C" grade; OR completion of all of the following with a minimum "C" grade: BCAP 1200, BUSM 1285, CMNS 1118, FMGT 1321, FMGT 2293 (or FMGT 1115 and 1215), FMGT 2294, FMGT 2325, FMGT 2371, FMGT 2421, and FMGT 2474.

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