Course description
This course covers topics related to liabilities and shareholders' equity which were introduced in the introductory course. In addition to a more in‑depth and theoretical treatment of these topics, the part II course also covers accounting for income taxes, leases, the Statement of Cash Flow and accounting changes and error analysis. Generally accepted accounting principles for private entities (PE GAAP) as well as International Financial Reporting Standards (IFRS) for publicly accountable enterprises (PAE) will be compared.
Course details
Credit transfer
Have you taken this course or an equivalent course? Contact the Credit Transfer Office.
Registration dates
Not all courses are offered each term.
Winter 2025 registration opens November 4, 2024. Spring 2025 registration opens March 17, 2025.Delivery options
In person: classes held in person on a campus/site in a classroom/lab/shop/studio for the course duration
Online - Asynchronous: 100% online delivery, no scheduled day or time course requirements with the instructor, assigned due dates
Online - Synchronous: 100% online delivery, scheduled day and time course requirements with the instructor, assigned due dates
Hybrid: any combination of in person, timetabled, on campus, online, and hyflex delivery