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Advanced Financial Accounting

Course Description: This course addresses - in accordance with International Financial Reporting Standards (IFRS) - the accounting treatments for business combinations and a company's investments in other companies. This course also covers the preparation of consolidated financial statements for a parent company and its subsidiaries, both at the date of control and subsequent periods.
Credit hours: 3
Objectives of the course :

Distinguish between the different accounting methods for accounting for a company's investments in other companies.
Distinguish between the multiple forms of mergers between companies.
Applies accounting standards for the measurement and disclosure of business combinations and investments in companies.
The consolidated financial statements of the holding company and its subsidiaries are prepared.
It identifies, records, and modifies intercompany transactions between the parent and its subsidiaries.
It evaluates different alternatives for company acquisitions and investment situations using accounting information.

Course outputs :

Course learning outcome domain
Knowledge and Understanding: The student distinguishes between different accounting methods for a company's investments in other companies.
Knowledge and Understanding: The student explains the different forms of business combinations and their associated accounting treatments.
Knowledge and Understanding: The student explains the measurement and disclosure requirements for business combinations and investments in accordance with approved accounting standards.
Critical Thinking: Applies and compares different methods in cost accounting decision-making.
Skills: Oral Communication: Enhance the student's effective oral communication skills in various areas of cost accounting.
Values: Teamwork: The student is committed to professional accuracy and collaborative work when handling investment, consolidation, and preparing consolidated financial statements.

Additional information:
  • Last updated: 2026-04-27

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