Intermediate Financial Accounting II

This course covers topics related to liabilities and shareholders' equity which were introduced in the introductory course. In addition to a more in-depth and theoretical treatment of these topics, the part II course also covers accounting for income taxes, leases, the Statement of Cash Flow, and accounting changes and error analysis. Generally accepted accounting principles for private entities (PE GAAP) as well as International Financial Reporting Standards (IFRS) for publicly accountable enterprises (PAE) will be compared.

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