ACCT 155 - Intermediate Accounting III

3 Hour(s)

This course is continuation of Intermediate Accounting II with emphasis on dilutive securities and earnings per share, investments, issues related to pension costs, leases and current value accounting, statement of cash flows, accounting for income taxes, and Securities and Exchange Commission required financial reporting for publicly held companies, including relevant International Financial Reporting Standards.

Prerequisite(s): (MATH 070 or MATH 100) and ACCT 150