MBA 557: Advanced Topics in Financial Reporting

This course provides an in-depth study of business combination accounting and the preparation of consolidated financial statements. Emphasis is placed on the acquisition method, focusing on its measurement and recognition principles in business combinations. Students will also gain practical experience in the consolidation process, including the preparation of consolidated financial statements and the execution of necessary consolidation adjustments. In addition, the course introduces selected contemporary topics in accounting, such as digital assets and cryptocurrency accounting, cybersecurity risk disclosures, and climate-related financial reporting