Lecture—4 hour(s). Prerequisite(s): ACC 203. Restricted to graduate students in Graduate School of Management. Advanced treatment of recognition, measurement, and disclosure including pensions, accounting for income taxes, mergers and acquisitions, consolidations, special-purpose entities, and foreign subsidiaries. Includes accounting for governmental and nonprofit entities, as well as advanced treatment of international accounting standards. (Letter.) Effective: 2015 Fall Quarter.