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Intermediate Accounting 2 (ACCT-221CE)

You will continue your studies of financial accounting begun in ACCT 220. Your studies will include current and long-term liabilities, shareholders’ equity, derivative and hybrid instruments, share-based compensation, earnings per share, accounting for corporate income taxes and pensions, leases, changes in policy, estimates and correction of errors, and preparing the statement of cash flows. Both International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) are considered as accounting standards.

Prerequisites: ACCT 220

Saskatchewan Polytechnic reserves the right to revise or cancel programs or make other changes as Saskatchewan Polytechnic deems necessary at any time.

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