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In this course, students will acquire a comprehensive overview of topics and concepts in financial accounting at an intermediate level of complexity. They will learn about the accounting standards and conceptual framework for private and publicly accountable enterprises by completing, identifying and applying the proper presentation and disclosure requirements for all financial statements under ASPE and IFRS. Students will focus on the asset section of the balance sheet and examine such topics as cash and receivables, inventory, property, plant and equipment, intangible assets, goodwill and investments.