Skip to main content
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

Summer 2021

On-Line
May 17, 2021 - Jul 23, 2021
01
86918
3
Base Cost: $2,400 ($800/credit)
Term Fee: $47
Start date: May 17, 2021
End date: Jul 23, 2021
Last day to add: May 24, 2021
Last day to drop: May 24, 2021
Last day to withdraw: Jun 27, 2021