Jun 12, 2024  
2023-2024 Academic Calendar Mount Royal University 
    
2023-2024 Academic Calendar Mount Royal University [ARCHIVED CATALOG]

ACCT 4222 - Intermediate Accounting II


Credit(s): 3
Lecture Hour(s): 3
Lecture Hours Schedule Type: Blended, Lecture, Online
This course provides an in-depth analysis of accounting theory and principles related to the reporting of short-term and long-term liabilities, leases, pensions, corporate income taxes, shareholders’ equity, complex financial instruments, earnings per share, the cash flow statement, and accounting changes and error analysis. International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) relating to recognition, measurement, and financial statement presentation of liabilities and equity are addressed.

Prerequisite(s): ACCT 3221