COMMERCE 3AC3 FINANCIAL ACCOUNTING III

A second course in intermediate financial accounting dealing with reporting issues that relate to liabilities and owners’ equity. In particular, the concepts of recognition, measurement and disclosure of such items as bonds, taxes, leases and pensions as well as the phenomenon of off-balance sheet financing are examined. Prerequisite(s): COMMERCE 3AB3 and registration in any Commerce or Engineering and Management program. (B.Com. students – see Note 6 above.) Antirequisite(s): COMMERCE 4AB3




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