ACC 413 - Advanced Financial Accounting

Nature of pensions, reporting expense and minimum liability, other post-retirement benefits; leases and accounting by lessees and lessors, special leasing situations; investments in debt and equity securities, holding period and equity method; purchase method of business combinations, acquisition and inter-company transactions.
Lecture
Credits: 3
Corequisite: ACC 310
Equivalent(s): ACC 312/ACC 316/ACC 320
Not Liberal Arts
Offered When Needed