Course Detail

Accounting, Economic, and Regulatory Issues in Complex Deals (30120)

Course Description by Faculty

  • Maffett, Mark
  • Content
    This course focuses on the use of financial accounting to express the economic realities of complex organizations, as well as the deal structures and transactions that shape the design of these organizations. To this end, we will examine the accounting, economic, and regulatory aspects of a variety of different transaction types. We will pay particular attention to how the global regulatory and institutional
    environment affects the structure of deals and transactions across international borders. We will also discuss the role of institutional investors—including activists and hedge funds—in influencing corporate reporting and governance policies.

    The course will benefit any student who desires to increase their ability to understand and profitably exploit financial information, including (but not limited to), entrepreneurs, consultants, bankers, investors, analysts, corporate managers, marketers, strategists, and deal-makers of all types. This class will increase your sophistication as a user of financial information by enhancing your ability to penetrate the complexity of intricate organizational architectures and to gain deeper insight into an organization’s business model, strategy, and performance.
    Format
    • Lectures

    • Discussion

    • Case Studies

    • Group Projects

    • Ethics discussion/component

  • Prerequisites
    Financial Accounting (BUS 30000 or equivalent) is strongly recommended.
  • Materials
    Custom textbook: Excerpted chapters from the 4th edition of Advanced Accounting by Halsey & Hopkins (published by Cambridge Business Publishers). You are required to purchase an electronic version of the textbook (available online) that has been customized specifically for this course.
    o The textbook package includes:
    -- Chapters 1, 2, and 5 from Advanced Accounting by Halsey & Hopkins
    -- Access to myBusinessCourse.
    • Other important class materials will be made available through the Canvas course website.
    Resources
    • Canvas Site Available

  • Grades
    Grades will be based on class participation, homework assignments, an in-class exam, and a final project.
    Grades
    • Graded homework assignments

    • Graded attendance/participation

    • Allow Provisional Grades (For joint degree and non-Booth students only)

    • Early Final Grades (For joint degree and non-Booth students only)

    Assessment & Testing
    • Midterm

    • Final Project

  • Syllabus
  • Spring 2023Section: 30120-01F 1:30PM-4:30PMHarper CenterC01In-Person Only
  • Spring 2023Section: 30120-85S 1:30PM-4:30PMGleacher Center204In-Person Only
Description and/or course criteria last updated: June 8 2022