ACCT 4310: Intermediate Accounting III [BBA] (3)
Lecture: 3, Lab: 0, Other: 0
A study, including research of current financial reporting issues, of complex financial accounting topics such as income taxes; pensions; derivatives; earnings per share; accounting changes; error corrections; foreign currency transactions and translations; complex cash flow analysis; and application of International Financial Reporting Standards (IFRS). Pre-requisite: ACCT 3320 and the successful completion of ACCT 2101, ACCT 2102, ECON 2105, ECON 2106, ENGL 1102, and MATH 2040 with a C or higher in each; at least 2.1 Cumulative GPA; at least 2.0 Institutional GPA.