Feb 01, 2023  
2021-2022 Undergraduate Catalog 
    
2021-2022 Undergraduate Catalog [ARCHIVED CATALOG]

E&M 318: Accounting for Business Consolidations


(.5 Unit)
Prerequisite: E&M 312 .
Theory and practice underlying the consolidation or diposition of multiple legal entities for accounting purposes.  Covers the cost and equity methods fo accounting for investments, combinations, and consolidations.  Includes coverage of generally accepted United States accounting principles (GAAP), international financial accounting standards (IFRS), and Internal Revenue Service (IRS) federal income tax rules and regulations. Bedient, Carlson.