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Apr 27, 2024
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2017-2018 Academic Catalog [ARCHIVED CATALOG]
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E&M 386: Accounting for Business Consolidations
(1/2 Unit)
Prerequisite: E&M 312 .
Theory and practice underlying the consolidation or disposition of multiple legal entities for accounting purposes. Covers the cost and equity methods of 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.
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