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This course comprises part three of four levels of Intermediate Financial Accounting. In this course a detailed examination is made of accounting for long-term liabilities, shareholder equity transactions, the calculation of earnings per share, preparation of a Cash Flow Statement and the reporting of financial performance. Private Entity Generally Accepted Accounting Principles and the International Financial Reporting Standards are applied to various situations involving this material, with further reference to financial statement presentation in adherence to both legal and CICA Handbook requirements.

*Course credits towards the C.G.A. professional accounting designation.