Upon successful completion of this course, the learner will be able to:

 

1.          Account for business combinations;

2.          Evaluate intercompany transactions;

3.          Prepare consolidated financial statements;

4.          Summarize consolidation reporting issues;

5.          Analyze foreign-currency transactions;

6.          Summarize the translation and consolidation of foreign operations; and

7.          Explain accounting rules regarding not-for-profit and public sector organizations.