Course overview
Demonstrate advanced technical and problem-solving skills in financial reporting and analysis in the contexts of corporate investments and acquisitions.
- Introduction to Corporate Mergers and Acquisitions (Formation of Inter-Corporate Relationships)
- Financial Reporting for Corporate Groups (Consolidation Accounting)
- Other Reporting Issues in Inter-Corporate Relationships
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