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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

Summer 2022

Full

On-Line
May 19, 2022 - Jul 25, 2022
01
40890
3
Base Cost: $2,550 ($850/credit)
Term Fee: $60
Start date: May 19, 2022
End date: Jul 25, 2022
Last day to add: May 26, 2022
Last day to drop: May 26, 2022
Last day to withdraw: Jun 29, 2022