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The University of Massachusetts Amherst

Advanced Topics in Financial Reporting

SCH-MGMT 723

The fourth course in the Financial Accounting sequence providing an overview of consolidated financial statements, non-controlling interest and the consolidation process; understanding the components of comprehensive income, other comprehensive income and accumulated other comprehensive income and clean surplus; an overview of fund accounting; valuing and reporting derivatives and other complex financial instruments. The course includes a research component and an introduction to the FASB Accounting Standards Codification system requiring students to research and opine on highly-technical financial reporting cases.
Course Details

Fall 2021

On-Line
Sep 1, 2021 - Dec 8, 2021
School of Management 112
Sep 1, 2021 - Dec 8, 2021
M
5:30 - 6:45 pm
02
22698
3
Base Cost: $2,400 ($800/credit)
Term Fee: $47
Start date: Sep 01, 2021
End date: Dec 08, 2021
Last day to add: Sep 15, 2021
Last day to drop: Sep 15, 2021
Last day to withdraw: Oct 28, 2021