Advanced Financial Accounting


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ACC530 - Advanced Financial Accounting


ACC517 - Intermediate Accounting II

This course continues the study of financial accounting at an advanced level and introduces current topics in accounting relevant in today's business environment. It is expected to improve students' ability to exercise good judgement in determining the most appropriate accounting policies for particular transactions. To this end, the students will develop a more in-depth understanding of the inter-relationships of the objectives of financial reporting, underlying accounting concepts and generally accepted accounting principles. The case study approach will be utilized in appropriate situations. The advanced accounting topics that will be covered intensively are: 1. More complex revenue and expense recognition situations. 2. Long-term corporate investments, including foreign currency denominated transactions and the translation of financial results for foreign operations. 3. International transactions and operations. 4. Financial reporting for non-business organizations. 5. Interests in joint ventures. 6. Future income taxes and business combinations.

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