FMGT 4828: 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.

Students will receive credit for only one of FMGT 3121 or 4828. FMGT 3121 may not be used to satisfy the FMGT 4828 requirement.

Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

Prerequisite(s): A minimum "C" grade in FMGT 4824.

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Course Outline