ACCT 210

This course provides an in-depth analysis of accounting theory and principles related to the reporting of short-term liabilities; leases; pensions; corporate income taxes; shareholders' equity; complex financial instruments; earnings per share; the cash flow statement; and accounting changes and error analysis. International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) relating to recognition; measurement; and financial statement presentation of liabilities and equity are addressed. Prerequisite: ACCT 209 or consent of the Donald School of Business.