ACC-211
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Intermediate Accounting II
Strengthen their understanding of differences in accounting procedures between U.S. GAAP and IFRS.
Prepare financial statements using full disclosure principles based on U.S.GAAP and IFRS.
Describe the appropriate disclosures for long-term debt in its various forms.
Explain the various bases and criteria used to classify leases, pensions, income taxes and investments.
Demonstrate increased knowledge of accounting practices for stock options, accounting changes and errors, and the cash flow statement.
Investments
Current and Long-Term, liabilities and contingencies
Bonds and Long-Term Notes
Stockholder's equity section
Share-Based Compensation and earnings per share
Accounting for income taxes
Accounting for pensions
Accounting for leases
Statement of cash flows
Accounting changes and error analysis