Global Financial Reporting and Analysis Three credits. The course will enable students to develop skills in analyzing and interpreting accounting information about multinational enterprises from both a preparer and user perspective. Advanced Assurance Services Three credits. Advanced treatment of significant assurance services issues. Effective tax planning consists of selecting tax strategies that maximize after-tax profitability.
Readings help students to develop a sense of how to recognize important business and tax issues.
Business Entities Three credits. The course applies basic tax concepts to various tax entities, with particular emphasis on C corporations, partnerships, and S corporations. At the end of the course, students should be able to identify and address the tax and non-tax issues faced when choosing, operating, and liquidating a business entity. Research in Taxation Semester by arrangement. The course focuses on application-oriented tax research, which has the objective of determining the defensibly correct tax treatment of a transaction based on the existing law.