Intermediate Accounting II

In this course, students will continue with intermediate level topics and concepts in financial accounting relating to the financial statement elements that were not examined in the pre-requisite course: AC331. Students will focus on shareholders? equity, earnings per share, leases, pensions, liabilities, complex financial instruments, income taxes, accounting changes, and other measurement and disclosure issues. The students will be required to identify and apply the proper disclosure requirements for financial statements under IFRS and ASPE (with a primary focus on ASPE). Public Sector Accounting Standards will also be introduced.      

Note: Check with the institution regarding start/ end dates, prices, and delivery method. These may vary according to program, section, and/or semester.