ACCT 453 - Alternative Investments: Uses and Recording Credits: 3
This course provides an introduction to the use of alternative investments, the accounting recording for alternative investments, and the related disclosures required by generally accepted accounting principles. Types of investments covered include: stocks, options, futures, private equity, fixed income securities, and interest rate derivatives. In addition, students will learn partnership accounting for investments and develop technical skills and knowledge to analyze and report financial instruments for which there may be no clear standard.
Prerequisite(s): ACCT 202
Term(s) Offered: Fall, Spring
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