This course explores the complexities surrounding the recording and reporting of investments in securities of other companies/institutions, in situations where the investing company has no influence, has significant influence, or has control over operations of the investee. This course builds on the intermediate accounting courses to develop the professional judgment, as well as more advanced technical skills, needed by students for careers in accounting, auditing or finance. Among the topics addressed are: fair-value and equity method of accounting, inter-corporate investments, business combinations and consolidation of financial statements.
- Teacher: Bibigul Zhakupova