This course is the second half of a two-part course in intermediate-level financial reporting. Topics covered include accounting for liabilities, shareholders’ equity, complex debt and equity instruments, corporate income taxes, tax losses, leases, pensions, earnings per share, accounting changes, cash flows, and other measurement and disclosure items.
ACCT-374 - Intermediate Financial Reporting 2
Minimum Credits: 3
Length: 45 hours
Prerequisites: A minimum grade of C- (55%) in ACCT 373
Delivery Method:
On-campus, Online
Cost: $351.12
Course Outline: https://sps.cotr.bc.ca/Outlines/Course Outlines/ACCT374.pdf