This course is designed for students pursuing a professional accounting designation, and covers the more complex aspects of financial accounting. The course includes coverage of Long Term Intercorporate Investments, Consolidations, Foreign Currency Translations and Reporting of Foreign Operations in accordance with International Financial Reporting Standards (IFRS’s). Accounting Standards for Private Enterprises (ASPE) relating to course topics will also be reviewed. A case analysis approach is emphasized. Lect: 3 hrs. Prerequisites: ACC 504 and ACC 514 Course Weight: 1.00 Billing Units: 1
