Courses Directory

BUS 311 Intermediate Accounting 2

This course is an examination of accounting and reporting issues related primarily to the liability and equity sections of the balance sheet. This course is designed to develop further depth in the areas of (1) the environment of financial reporting and conceptual framework of financial reporting in Canada and (2) highlights of the differences between International Financial Reporting Standards (IFRS) used by publicly accountable firms and those used for private enterprises (ASPE). Key topics of focus include: liabilities including dilutive securities, income taxes, pensions and other future employee benefits, leases, earnings per share (EPS), accounting changes and error analysis, cash flows, and full financial reporting disclosure.

Delivery:
Offered in:
Credit Hours: 3
Prerequisite: Minimum grade of C in BUS 110
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