University General Course Catalog 2017-2018 
    
    Feb 22, 2019  
University General Course Catalog 2017-2018 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.

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ACC 604 - Advanced and International Accounting

(3 units)
Accounting for groups of companies. Subsidiary affiliates, joint ventures, segments and partnerships. Stock exchange regulations and reporting. International accounting.
Per university policy, students may not attempt this course more than twice.

Prerequisite(s): Graduate standing required.

Units of Lecture: 3
Offered: Every Spring
Student Learning Outcomes:
Upon completion of this course:
1. Students will be able to demonstrate a working knowledge of the more complex accounting issues related to business combinations and consolidated financial reporting.
2. Students will be able to analyze accounting concepts related to derivatives and international aspects of accounting.
3. Students will be able to research accounting pronouncements and to use their judgmental skills to provide opinions on the appropriate treatment for unfamiliar accounting problems.
4. Students will be able to explain the emerging issues in accounting under consideration, or subject to recent pronouncements, by professional standard setting boards.


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