Advanced Financial Accounting: Acquisitions & Consolidations

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Advanced Financial Accounting: Acquisitions & Consolidations​

Acquisitions, Consolidations, and Reporting. Master complex concepts and applications

What you'll learn​

• Evaluate financial and operational implications of acquisitions, recognizing goodwill and intangible assets.
• Analyze consolidation techniques for parent-subsidiary financial statements, eliminating intercompany transactions.
• Compare accounting for less than wholly owned subsidiaries, using equity method and proportionate consolidation.
• Assess impact of acquiring subsidiaries above book value, calculating goodwill and non-controlling interest.
• Apply accounting principles for intercompany inventory transfers, eliminating unrealized profits/losses.
• Evaluate consolidation process for noncurrent assets and services, eliminating intercompany gains/losses.
• Analyze accounting treatment for intercompany indebtedness, eliminating loans and interest income/expense.
• Evaluate reporting issues in consolidation, including foreign currency transactions and translation.
• Apply principles for interim and segment reporting, recognizing segment information and related-party transactions.
• Analyze SEC requirements for financial reporting and disclosure, filing periodic reports and applying GAAP.

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