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Jan 25, 2021
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AC 620 - Advanced Topics in Disclosure & Financial Reporting This course presents advanced financial accounting and reporting topics currently debated by the AICPA, the FASB and the SEC. Topics include business combinations; derivatives and financial instruments; stock compensation; foreign currency translation and transactions; valuation of intangibles and disclosures associated with corporate reorganizations, spin-offs, and restructuring.Incorporate applied ethics via problem-based case approach to ethical decision-making that develops understanding of ethical principle, moral reasoning and stakeholder considerations as they influence the choices offered and made in transactions and relationships.
Assignment Overview Assignments: 10 Week Course
Interactivity: Discussion Board
Final Assessment: Final Exam
Course Learning Objectives Upon completion of this course, you should be able to do the following:
- Gain knowledge of the challenges facing accounting and the need for accounting standards.
- Gain a clear understanding of accounting for mergers, acquisitions, and liquidations.
- Demonstrate knowledge of accounting in the international marketplace, including international financial-reporting standards.
- Understand the need and implications for liquidation and corporate reorganization.
- Understand moral and ethical implications as they relate to stakeholder considerations, as well as business decisions and transactions.
Credits: 3
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