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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