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Apr 25, 2024
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ACCT 5315 - Advanced Accounting
Credits: 3
Addresses advanced accounting topics that fall into three general categories: specialized and complex aspects of accounting and financial reporting for inter-corporate transactions — and in particular, mergers and acquisitions; translation and remeasurement of foreign currency subsidiary statements; and accounting for derivative instruments. Understanding of these topics is critical for preparers and users as they can materially affect practically every financial statement line item. Prerequisites: ACCT 3311 , ACCT 3312 . Reserved for Cox majors.
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