ACC 448 - Advanced Accounting

Credits: 3

Prerequisite(s): ACC 411.
This course offers an in-depth study of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) as they relate to the equity and consolidation methods of accounting for investments, partnerships, foreign currency transactions, and variable interest entities. This course also offers an examination of Governmental Accounting and Financial Reporting Standards as they relate to state and local governments. Spring semester.