BFIN 246

Students should expect to develop an understanding of: (a) the environment of financial reporting and the conceptual framework; (b) the accounting for assets, revenues and expenses in greater depth than in prior accounting courses; (c) International Financial Reporting Standards (IFRS); and (d) accounting standards for private enterprises (ASPE). (CPA transferable with BFIN 347). Section information text: <strong>Course Description: </strong>Students should expect to develop an understanding of: (a) the environment of financial reporting and the conceptual framework; (b) the accounting for assets, revenues and expenses in greater depth than in prior accounting courses; (c) International Financial Reporting Standards (IFRS); and (d) accounting standards for private enterprises (ASPE). (CPA transferable with BFIN 347).<br/><strong>Reg Notes: </strong> Restricted to School of Business students.<br/><strong>