ACC 4030 ADVANCED ACCOUNTING
The comprehensive study of advanced accounting theory and practice as it relates to business combinations and consolidations with emphasis on the application of Generally Accepted Accounting Principles (GAAP) and Initernational Financial Reporting Standards (IFRS) underlying the preparation and use of financial statements. Topics include the preparation and analysis of consolidated financial statements, the organization and liquidation of partnerships, fiduciary accounting for trusts and estates, and special topics in sustainability accounting and reporting (SAR).