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Effective 5/22/14 Provides a more in-depth analysis and discussion of highly relevant accounting topics previously introduced in ACCTG 301A and 301B. Topics will be covered in part by examining examples of real-world complex transactions, and will include advanced revenue recognition, sophisticated financial instruments, complex lease accounting issues, advanced issues in consolidation, accounting for errors and changes in estimate, share-based payment pricing models and modifications, segment reporting, and partnership accounting. Imparts an enhanced understanding of the practical issues in determining the appropriate accounting for transactions covered under these topics.