Course description
This course covers intercorporate investments in passive investments, associates, and subsidiaries. Emphasis will also be placed on foreign transactions and translating a foreign subsidiary's financial statements. The course also examines the financial reporting for not-for-profit organizations using fund accounting. Accounting for contributions using the deferral method and the restricted fund method will also be discussed.
Course details
Please note: This course is offered through OntarioLearn. To review important information such as textbook, exam and grade information, visit OntarioLearn.
Credit transfer
Have you taken this course or an equivalent course? Contact the Credit Transfer Office.
Ends: Aug. 19, 2025
Registration dates
Not all courses are offered each term.
Fall 2025 registration opens July 21, 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