Examines advanced financial accounting theory and practice, emphasizing U.S. and international accounting for business combinations, consolidated financial statements, and accounting for partnerships. Same as ACCT 5240. Prerequisites: Requires prerequiste course of ACCT 3220 or ACCT 3225 (minimum grade D-). Restricted to Accounting (ACCT) or Finance (FNCE) majors with 52-180 units completed.
