May 16, 2024  
2023-2024 Online College Catalog 
    
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2023-2024 Online College Catalog
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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: Varied Throughout the Term
  • Interactivity: Discussion Boards
  • 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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