CCFC 613. Financial Accounting 3.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2026
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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.
- Prerequisites: CCFC 512 or CCFC 612
- Corequisites: CCFA 605
- Restrictions: Not open to students who have taken CCFC 513.