3.00 Credits
(Prerequisite: a grade of C or better in ACCT B426) The detailed study of special advanced topics of accounting, including (1) accounting for business mergers and consolidations, subsequent activities and consolidated reporting of financial information, (2) tax topics for business combinations, (3) relevant International Financial Reporting Standards, (4) accounting for legal reorganizations and liquidations, and (5) accounting for partnership formations, operations, and terminations.