Examines several current measurement and disclosure issues in financial reporting, within a "quality of earnings" framework. Topics include: financial instruments, measuring and reporting pensions, financial reporting of corporate income taxes, corporate reporting via the Internet, etc. The emphasis is on developing judgment. Please note: This course will be phased out as of Summer 2022. Students admitted to the Accounting program in Fall 2020 and onward should enrol in MGT225H5 Intermediate Accounting II.
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