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Introduction
Overview
The course covers accounting issues that have not been discussed in fundamental and intermediate accounting courses. Main contents include equity method for investments, consolidated financial statements, variable interest entity, inter-company transactions and other complex issues in financial accounting.
Field of Study
Accounting
会计学（Accounting）是以研究财务活动和成本资料的收集、分类、综合、分析和解释的基础上形成协助决策的信息系统，以有效地管理经济的一门应用学科，它的研究对象是资金的运动。
Related Field of Studies
Course Map
Prerequistie Courses
