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ACCT 5009

This course is the second course in the two-course intermediate financial accounting sequence. In this course, concepts and procedures, including current and proposed accounting practices, are studied within the context of specific balance sheet and income statement items with specific emphasis on the liabilities and equity of an organization, accounting for income taxes, leases and employee benefits, calculation of earnings per share and accounting for changes in accounting policies. The content of this course complies with ASPE (Accounting Standards for Private Enterprises) and IFRS (International Financial Reporting Standards).