3.00 credits
(4,0,0)
15 wks
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).
Prerequisites: BFIN 142 or BFIN 193