16:254 Intermediate Accounting – Equities [McLachlan]

Prerequisite: 16:253 with “C” or better grade.

This course involves an in-depth examination of accounting policies and practices for liabilities and equities of a business under IFRS and ASPE, Specific topics to be examined include: known, estimated and contingent liabilities, bonds, pensions, leases, deferred income taxes, common and preferred shares.

3 lecture hours per week, one term.

Instructor: Lindsay McLachlan