BACC 314 Intermediate Accounting II
This course is the second in a two course sequence (Intermediate Accounting I and Intermediate Accounting II) that provides the in-depth analysis of the measurement and reporting requirements under IFRS necessary for the preparation of the balance sheet, income statement, and statement of cash flows. The course focusses on measurement, reporting and disclosure issues related to short and long term liabilities, equity, dilutive securities and earnings per share, investments, accounting changes and error analysis, cash flow statement, leases, and presentation and disclosure in financial reporting.
Offered
Semester 2