Intermediate Financial Accounting I

This course focuses on the financial reporting process in accordance with generally accepted accounting principles (GAAP) as codified in the CPA Handbook. The course covers the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows, and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and investments. Along with the integration of the International Financial Reporting Standards (IFRS) and their comparison with Accounting Standards for Private Enterprises (ASPE) for different topics, this course help to understand, prepare, and use financial information by linking education with the "real-world" accounting environment.

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