Discussion of advanced theory and problem-solving for partnership formation, operation and termination; an analytical overview of the accounting problems associated with mergers, acquisitions, and the preparation and interpretation of financial reports with respect to the resultant combined corporate entities; translation of foreign financial statements, and governmental fund accounting and not-for-profit accounting. International perspectives and ethical issues are integrated throughout. Recent statements and pronouncements by the American Institute of Certified Public Accountants, the American Accounting Association, and the Securities and Exchange Commission are used throughout the course.

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