Alternative hypotheses and views to explain existing and emerging issues and observations in areas relating to the markets for accounting and auditing services. Accounting regula-tions, rule setting, and the accounting profession. Covers accounting and reporting principles and practices in vari-ous countries, as well as accounting considerations in international business operations, such as foreign currency translation, auditing, accounting systems, taxation, and sensitive payments. Analysis of the federal tax laws as they apply to the income of partnerships, decedents, estates and trusts, and corporations. Focus on corporate distributions, especially taxed corporations, capital changes, liquidations, and corporate reorganizations.
Topics vary from term to term.
Consult the director of the M.B.A. program for specific content each term. Students may enroll in more than one special topics course.