BUSINESS A702 / Intermediate Financial Accounting II

6 unit(s)

Prerequisite(s): BUSINESS A600 OR BUSINESS A650

(Formerly A711) This course explores the issues of accounting measurement and financial reporting introduced in A600 in more depth. It uses case analysis and problem solving to consider a variety of topics essential to understanding contemporary financial statements. Topics include the valuation and measurement of financial assets and financial instruments such as bonds, shares, options and derivatives, as well as the phenomenon of off-balance sheet financing. The course relates the disclosure and valuation of these selected assets, liabilities, and equities to issues of income measurement and reporting.