Pada mata kuliah ini mahasiswa diharapkan mampu menerapkan kode etik dan strandar akuntansi keuangan serta menganalisis dan menginterprestasikan laporan keuangan tentang business combinations, stock investments-investor accounting and reporting, an introdaction to consolidated financial statmenets, Consolidation Techniques and Procedures, Intercompany Profit Transactions— Inventories dan Plant Assets, Indirect and Mutual Holdings, Foreign Currency Financial Statemnts, Segment and Interim Financial Reporting, Patnership and Liquidation