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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: $358.14 Course Outline: https://sps.cotr.bc.ca/Outlines/Course Outlines/ACCT374.pdf

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.