Course Code: ACCT 4001
Academic Year: 2025-2026
This course is built on the background acquired in Intermediate Financial Accounting 1 and 2. The main focus of this course is on business combinations and consolidations. The course presents an overview of accounting for inter-corporate investments, including new reporting requirements for investments in financial investments. It also explores the complex area of foreign operations, with a special emphasis placed on foreign currency transactions and hedging. The course considers accounting issues related to non-business organizations.