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Overview

CCFA : This course examines the role of accounting and financial reporting in the analysis of financial statements and decision-making. While the course focusses primarily on the International Financial Reporting Standards (IFRS) framework in financial reporting, it will also cover financial statements using Accounting Standards for Private Enterprises (ASPE). Topics covered through the use of case studies and other approaches include: analysis of basic financial statements and the quality of reporting in the annual report; analysis of assets and liabilities, including taxes, debt, off-balance-sheet assets and liabilities, pensions, stock compensation and other employee benefits, and global operations.

Terms: Winter 2021

Instructors: El Gindi, Shahenda (Winter)

• Co-requisite(s): CCFA 505

• Pre-requisite(s): CACC 521