CCFC 513. Financial Accounting 3.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
View offerings for Fall 2025 or Winter 2026 in Visual Schedule Builder.
Description
The underlying concepts and accounting treatment of inter-corporate investments, foreign currency, interim reporting and accounting for not-for-profit including a detailed examination of CPA Canada recommendations. Reporting of relevant financial information and the preparation of consolidated financial statements
with emphasis on their economic substance rather than legal form.
- Summer - Section 771 (06-MAY-2009/19-AUG-2009)
- Prerequisites: CCFC 512 and (CMS2 521 or CMS2 621)