ACCT 3210

Building on ACCT 3200: Intermediate Financial Accounting 1, students learn to prepare the current liabilities, long-term liabilities, and shareholders' equity sections of the statement of financial position and the cash flow statement. Topics include current liabilities and contingencies; long-term liabilities; advanced shareholders' equity; complex financial instruments and earnings per share; income taxes; pensions and other employee future benefits; leases; accounting changes and error analysis; statement of cash flows; and other measurement and disclosure issues. Instruction is based on International Financial Reporting Standards.