Financial Accounting 3 builds on basic bookkeeping and the basic accounting for companies that were developed in Financial Accounting 1 and 2. The unit deals with some of the more complex areas of financial accounting taking in such areas as theories of accounting; intangible assets; employee benefits; financial instruments; share-based payments; income taxes; foreign currency transactions; changes in ownership of a subsidiary; associates and joint ventures; translation of the accounts of a foreign subsidiary; earnings per share; and, accounting for corporate social responsibility. -- Course Website
Instructor: J Betts
Prerequisites: MAA777
