Cursos - Contabilidad Avanzada

Advanced Financial Accounting --- The primary focus of this course is on the tax implications of transactions frequently encountered in the corporate arena. As a result, students gain an understanding of the tax advantages and disadvantages associated with different methods of structuring such transactions. Other topics covered include tax-deferred issues associated with mergers and acquisitions and fund accounting for government entities.

Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated four-color presentation of accounting and reporting principles and procedures used in a variety of business entities. Every day, the business press publishes stories about the complexities of modern business entities, and students must know how to deal with the accounting and reporting ramifications of topics such as: mergers and acquisitions new organizational structures accounting scandals related to complex transactions foreign activities of multinational companies operations of government and non-profit entities bankruptcies of major companies and more!

The inclusion of recent pronouncements, and the focus on ongoing deliberations by authoritative bodies, provide the most current content for students preparing for the exam and their future careers. Given the recent rapid pace of chartered bodies dealing with major issues, the emphasis on currency and standards in Advanced Financial Accounting has become more important than ever for students and aspiring professionals alike.


Financial Accounting students examine various complex issues and their effect on financial disclosure and reporting. Topics include an introduction to international accounting and the development of accounting standards; temporary and long-term investments in debt securities and shares; business combination; consolidation in the acquisition; post-acquisition consolidation; consolidation and intercompany gain on inventory, land and depreciable assets; foreign currency transactions; translation and consolidation of international operations; and nonprofit accounting, including public sector reporting. In this course, you will explore advanced topics in financial accounting. You will begin your accounting journey for assets that are more than one year old. You will learn in detail how companies account for fixed assets. You will then move on to financing assets and discuss accounting for liabilities. The course will continue with an in-depth exploration of shareholder equity. Finally, you will critically evaluate the preparation, components, and analysis of the statement of cash flows.

This course covers a selected group of advanced financial accounting topics. More than half of the course covers topics related to investments in variable income securities, business combinations, and the preparation of consolidated financial statements. The remainder of the course covers accounting for non-profit organizations and translating financial statements for foreign currency transactions. Professional judgment and the ability to apply accounting conceptual principles and policies will be developed and enhanced so that students can embark on a successful career in the accounting profession.