Jul 13, 2024  
2023-2024 Graduate Catalog 
    
2023-2024 Graduate Catalog [ARCHIVED CATALOG]

ACCT 8420 - Special Topics in Financial Accounting


3 Credit Hours
Prerequisites: ACCT 4113 or ACCT 8020 , with a minimum grade of C-.
Description
This course will cover advanced financial accounting issues such as those related to off-balance-sheet financing, segment and interim reporting, foreign currency transactions, translation of foreign currency financial statements, operation of the SEC, issues related to the adoption of IFRS in the US, accounting for reorganizations and liquidations, and accounting for estates and trusts. The course will also cover why and how managers manage earnings and critically examine a recently passed or proposed financial accounting standard.