A continuation of Intermediate Accounting II. New topics include revenue recognition, accounting changes and errors, income taxes, pensions, and leases.
Athena Title
Intermediate Accounting III
Equivalent Courses
Not open to students with credit in ACCT 5020, ACCT 7020
Non-Traditional Format
This course will be taught 95% or more online.
Prerequisite
ACCT 7510E
Grading System
A - F (Traditional)
Student learning Outcomes
By the end of this course, students will understand the complex business events surrounding valuation and reporting of long-term liabilities, deferred taxes, derivatives, accounting changes, and earnings per share measurements.
By the end of this course, students will understand the FASB approach to solving the practical and theoretical issues involved in the valuation and reporting of long-term liabilities, deferred taxes, derivatives, accounting changes, and earnings per share.
By the end of this course, students will understand the alternatives rejected in valuation and reporting of long-term liabilities, deferred taxes, derivatives, accounting changes, and earnings per share measurements.
