Intermediate Financial Reporting 2

In this course, students study complex accounting concepts consistent with the methodology used in the CPA Canada Handbook. Topics covered include financial reporting for long-term financial liabilities, lease accounting, specialized assets, provisions, taxation, financial instruments, employee benefits, partnerships, interim reporting, accounting changes and financial statement analysis, with a focus on International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) differences. By the end of the course, students will be equipped with the knowledge and skills necessary to navigate complex financial reporting requirements.