ACC 7100 ADVANCED FINANCIAL ACCOUNTING AND REPORTING (3)

Develops advanced technical mastery of complex financial accounting and reporting topics relevant to multinational and specialized reporting environments, including business combinations and consolidations, foreign currency translation and hedging, governmental and not-for-profit accounting, partnership accounting, bankruptcy and reorganization, and SEC reporting. Examines U.S. GAAP, International Financial Reporting Standards (IFRS), and current standard-setting developments at the FASB, GASB, IASB, and SEC. Emphasizes critical evaluation of how financial reports, disclosures, and assumptions capture the underlying economic reality of an organization. Aligned with the CPA Evolution Business Analysis and Reporting (BAR) discipline.