AKUNTANSI KEUANGAN LANJUTAN I

Dosen Pengampu : - Fariyana Kusumawati, SE, M.Sc., CA.
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Kode MK        : EKA144
SKS            : 3
Deskripsi MK   : The course discusses acquisition and investment activities in other entities, reporting of ownership between companies, parent and subsidiary relationships, thereby requiring companies to prepare consolidated financial reports. Consolidation of subsidiaries, whether fully owned or not, with differential or not. Implementing mutlinational accounting for transactions between affiliated companies, transactions and foreign currency financial instruments (derivative instruments) and preparing foreign currency consolidated financial statements using translation and remeasurement methods. Apart from that, it also discusses partnership accounting and partnership liquidation.