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Course Description
Complex Financial Structures (ACCT-453-0)
1.00 Credit
Description:
This course counts toward the following majors: Accounting This course covers a series of advanced accounting topics important to understanding present-day financial reporting: accounting for business combinations, hedging and derivative securities, and pensions and post-employment benefits. The material on business combinations constitutes more than half of the course and includes joint ventures and special purpose entities. Much of this course's material has figured prominently in recent accounting scandals. Two-thirds of this course covers the financial reporting implications of various types of mergers and business combinations.
Prerequisites:
All Students: ACCT-430-0
Corequisites:
None
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