ADVANCED FINANCIAL REPORTING (3 SCU)

Learning Outcomes:

Upon successful completion of this course, students are expected to be able to: produces consolidated primary financial statements, incorporating accounting transactions and adjustments in ethical manner, demonstrate the impact on the preparation of consolidated financial statements of certain complex group scenarios, discuss the need for and nature of disclosure of transaction between related parties, and prodiuce the disclosure of earning per share.

Topics:

This course is an extension of Advanced Accounting I and II. It focuses on ethical manner of students in applying different consolidation methods under different merger and acquisition scenarios and in assuring decision makers about the need for and nature of disclosures between related parties.
Pre-requisite: Advanced Accounting II