Course: ACCT 620C. Financial Accounting Reporting III (3)
Prerequisite: ACCT 620B. Building on ACCT 620B: Financial Accounting Reporting II, this course further explores financial reporting focused on for-profit business entities. Topics include: U.S. security reporting requirements, earnings per share and segment reporting, business combinations, derivatives and hedge accounting, foreign currency transactions and translations, and differences between IFRS and U.S. GAAP.