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CCFC 512 Financial Accounting 2 (3 unités)

Offered by: Administration & Governance (École d'éducation permanente)

Vue d'ensemble

Comptabilité financière (CCE) : A detailed review of the accounting for current and long term assets and liabilities, intangibles and shareholders' equity; determination of accounting income and the treatment of prior period adjustments and extraordinary items; working capital and flow of funds; financial statement presentation; partnerships. Current practices and the relevant CICA recommendations will be reviewed in terms of theoretical concepts and principles.

Terms: Automne 2022, Hiver 2023

Instructors: Cecere, Ralph (Fall) Gatbach, Anas (Winter)

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