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| Course ID: | ACCT 5020/7020. 3 hours. | | Course Title: | Intermediate Accounting III | Course
Description: | A continuation of Intermediate Accounting II. New topics include revenue recognition, accounting changes and errors, income taxes, pensions, and leases. | | Oasis Title: | Intermediate Accounting III | | Prerequisite: | ACCT 5010 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | Course Objectives: | This course is designed to explore thoroughly the practical and theoretical issues
involved in the valuation and reporting of long term liabilities, deferred taxes,
derivatives, accounting changes and earnings per share. Knowledge and skills
students should obtain in this course are:
1. An understanding of the complex business events surrounding these accounting
measurements.
2. An understanding of the FASB approach to solving these measurement problems, and
3. An appreciation of the alternatives rejected in making these measurements. | | Topical Outline: | Leases
Deferred Taxes
Employee Compensation
Pensions
Earnings Per Share
Contingencies
Derivatives
Accounting Changes and Error Correction | |
Syllabus:
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