Course overview
The aim of this course is to enable students to develop advanced technical and problem-solving skills in the area of corporate external financial reporting, and financial statement analysis in business valuation contexts.
- M&A Basics
- Consolidation
- Other Intercorporate Reporting
Course learning outcomes
- Describe the different types of relationships amongst business entities and identify these relationships for financial reporting purposes
- Demonstrate a thorough knowledge of relevant accounting standards and perform the accounting treatment for each type of inter-entity relationship (including preparing consolidated financial statements)
- Discuss the strategic, legal, and assurance issues associated with establishing inter-entity relationships, generate recommendations for stakeholders, and communicate in a professional manner in writing to both an accounting and non-accounting audience
- Demonstrate an ability to solve practical problems that arise from inter-entity relationships through the application of accounting standards
Degree list
The following degrees include this course