Advanced Topics in Financial Reporting
SCH-MGMT
The fourth course in the Financial Accounting sequence providing an overview of consolidated financial statements, non-controlling interest and the consolidation process; understanding the components of comprehensive income, other comprehensive income and accumulated other comprehensive income and clean surplus; an overview of fund accounting; valuing and reporting derivatives and other complex financial instruments. The course includes a research component and an introduction to the FASB Accounting Standards Codification system requiring students to research and opine on highly-technical financial reporting cases.
Course Details
Fall 2024
This class is non-credit
Course Notes
U+ class; $85/term reg. fee + $850/credit. Refunds differ from Univ. day classes; see www.umass.edu/universityplus/resources/refund-policy.