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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

Spring 2021

On-Line
Feb 1, 2021 - May 4, 2021
01
83880
3
Base Cost: $2,400 ($800/credit)
Term Fee: $47
Start date: Feb 01, 2021
End date: May 04, 2021
Last day to add: Feb 12, 2021
Last day to drop: Feb 12, 2021
Last day to withdraw: Mar 29, 2021
100% through last day to add
50% through last day to withdraw
0% after last day to withdraw
Refund Policy