Course 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 : Financial Accounting 2
• CMS2 521 : Applied Management Statistics

Corequisites

• NONE

Schedule

Available Section(s) for Winter 2025 Term
Section	CRN	Day Offered	Location
CCFC 513/781	1415	THU	TBA

This Course was not Offered During Spring/Summer 2025 Term

The tentative timetable is not yet available for the Fall 2025 Term

The tentative timetable is not yet available for the Winter 2026 Term