課程說明
處理與企業合併相關之會計問題，著重合併財務報表之編製。討論可能擴及財務報導與多角化公司、重組等。主題選擇可能隨年度而異。
先修條件
- 先修科目：BUSI 2002，且成績達 C- 或以上。
條件與方式
- 不另給予 BUSI 2011、BUSI 3011 及 BUSI 4011 的加分。
- 先修科目：BUSI 2002，且成績達 C- 或以上。
- 每週三小時授課。
原文參考文本
Accounting problems associated with business combinations, with attention to the preparation of consolidated financial statements. Discussion may extend to financial reporting and diversified companies, reorganizations, etc. Selection of topics may vary from year to year.
- Prerequisite(s): BUSI 2002 with a grade of C- or higher.
- Precludes additional credit for Precludes additional credit for BUSI 2011 , BUSI 3011 and BUSI 4011 .
- Lecture three hours a week.
來源與參考
保留日期與來源以協助你核實資料。為便於閱讀提供譯文；官方來源為條件與要求的參照。
來源參考 : https://calendar.carleton.ca/undergrad/courses/BUSI/