ACCM 5520 - Business Combinations

Credits: 3

Prerequisite(s): ACCM 5020

This course is a comprehensive study of business combinations focusing on the preparation of consolidated financial statements. Complexities inherent in consolidating investments in foreign subsidiaries and complex groups are addressed in depth. Additional topics include variable interest entities, foreign currency transactions, hedging transactions, equity method investments, and a review of some of the empirical research in this area.