This course is a continuation of COMM 311. Specifically, this course examines the theoretical underpinnings and accounting decision-making related to such topics as long-term debt, pensions, leases, complex financial instruments and accounting for income taxes. IFRS and its implications play an important part of the discussion in every topic.
This course is a continuation of COMM 311. Specifically, this course examines the theoretical underpinnings and accounting decision-making related to such topics as long-term debt, pensions, leases, complex financial instruments and accounting for income taxes. IFRS and its implications play an important part of the discussion in every topic.
