This course provides an examination of the interrelated topics of intercorporate investments, business combinations, consolidated financial statements, foreign currency transactions and foreign operations. The course also covers segmented reporting and not-for-profit accounting including fund accounting.
Course Design
The course is designed as a senior accounting elective whose content parallels that of graduate-level accounting. Simply put: a student who takes this course doesn't need to re-learn the concepts in a different way should they choose to pursue their CPA and/or business master's degree.
Video Playlist
Below is a link to a YoutTube Playlist to mini lecture-style videos organized by section and topic. These represent the second "block" of the course visual presented above, right after the interactive LearnSmart pre-work. Given this is an advanced set of topics, introductory familiarity gained from the LearnSmart activities is suggested prior to watching the video mini-lectures.
These lectures are meant to act as the foundation for each advanced accounting topic in this course. From there students are expected to progress through the visual to apply, synthesize and practice the material to obtain proficiency.
Goal
A goal for this course is for learners to see a connection between the academic content and their ability to solve problems in their lives outside of school. Financial reporting which is the product of these advanced accounting topics, serves as the ability to communicate where a company has been and provide insights into their capabilities of where they could go. Samantha has used concepts in this course to lead an accounting transition from Canadian GAAP to IFRS for a public energy company shortly after becoming a designated accountant. She is thankful to both her university accounting professors and chartered accountant (now chartered professional accountant) educators for providing the tools and confidence to build her career. Knowledge is power.
Questions? Email: Samantha.Taylor@Dal.ca.
Investments in Equity Securities
https://youtu.be/n0Dl_BlxKC0
https://youtu.be/faR7z5VJXxU
Topic 2: Investments NOT at FV
Business Combinations
https://youtu.be/EsaXAqK9tK4
https://youtu.be/mDXzn-ahrFM
https://youtu.be/x7gZ0QagheE
Non-Wholly Owned Subsidiaries
https://youtu.be/hnavmMf-c0c
https://youtu.be/2II1mxQYsmE
Topic 4: Contingent Consideration
https://youtu.be/Lu99XB6HXyg
https://youtu.be/iTeaXyAr_TA
Consolidations Subsequent to Acquisition
https://youtu.be/BonMcArpevA
Topic 1: Methods of Accounting
https://youtu.be/Ukq5RhfnZW8
https://youtu.be/wHqdqR-uGk4
https://youtu.be/DNhElS7QFvA
https://youtu.be/R1UM_-GbJkI
Intercompany Transactions
https://youtu.be/rgxcSXBNHCs
Topic 1: Revenues and expenses
https://youtu.be/7qRFJtMIKbU
https://youtu.be/cq-4WMRZuZ0
https://youtu.be/THh9joE9G-4
Other Consolidation Reporting Issues
https://youtu.be/EPYUFbbZWT0
Topic 1: Special Purpose Entities (SPEs)
https://youtu.be/4PrrA9Fc9o0
https://youtu.be/b3EDwSPHAs8
Foreign Currency Transactions
https://youtu.be/q2O-KFTn4AI
https://youtu.be/818eGFqUnRU
https://youtu.be/H_QrgrGTE4k
Translation of Foreign Operations
https://youtu.be/s_CTN6wKNss
Topic 1: Accounting vs Economic Exposure
https://youtu.be/SV82KWoExfI
https://youtu.be/UeIP9tm4eCk
https://youtu.be/Wk7A0falqZs
Not-for-Profit and Public Sector Accounting
https://youtu.be/0dC8YvYPuH0
Topic 1: Definitions and Standards
https://youtu.be/7McSl0qil6w
Topic 4: Accounting for Donations
https://youtu.be/4WmmZ0WIroE
https://youtu.be/ok65WtX5vpY
Topic 3: Accounting for Contributions
The content found here is available for you to use, edit, or share as follows: Advanced Accounting II by Nicole Corkum, Bryce Cross, Samantha Taylor under a Creative Commons Attribution-ShareAlike 4.0 International License.
Investments in Equity Securities
https://youtu.be/n0Dl_BlxKC0
https://youtu.be/faR7z5VJXxU
Topic 2: Investments NOT at FV
Business Combinations
https://youtu.be/EsaXAqK9tK4
https://youtu.be/mDXzn-ahrFM
https://youtu.be/x7gZ0QagheE
Non-Wholly Owned Subsidiaries
https://youtu.be/hnavmMf-c0c
https://youtu.be/2II1mxQYsmE
Topic 4: Contingent Consideration
https://youtu.be/Lu99XB6HXyg
https://youtu.be/iTeaXyAr_TA
Consolidations Subsequent to Acquisition
https://youtu.be/BonMcArpevA
Topic 1: Methods of Accounting
https://youtu.be/Ukq5RhfnZW8
https://youtu.be/wHqdqR-uGk4
https://youtu.be/DNhElS7QFvA
https://youtu.be/R1UM_-GbJkI
Intercompany Transactions
https://youtu.be/rgxcSXBNHCs
Topic 1: Revenues and expenses
https://youtu.be/7qRFJtMIKbU
https://youtu.be/cq-4WMRZuZ0
https://youtu.be/THh9joE9G-4
Other Consolidation Reporting Issues
https://youtu.be/EPYUFbbZWT0
Topic 1: Special Purpose Entities (SPEs)
https://youtu.be/4PrrA9Fc9o0
https://youtu.be/b3EDwSPHAs8
Foreign Currency Transactions
https://youtu.be/q2O-KFTn4AI
https://youtu.be/818eGFqUnRU
https://youtu.be/H_QrgrGTE4k
Translation of Foreign Operations
https://youtu.be/s_CTN6wKNss
Topic 1: Accounting vs Economic Exposure
https://youtu.be/SV82KWoExfI
https://youtu.be/UeIP9tm4eCk
https://youtu.be/Wk7A0falqZs
Not-for-Profit and Public Sector Accounting
https://youtu.be/0dC8YvYPuH0
Topic 1: Definitions and Standards
https://youtu.be/7McSl0qil6w
Topic 4: Accounting for Donations
https://youtu.be/4WmmZ0WIroE
https://youtu.be/ok65WtX5vpY
Topic 3: Accounting for Contributions
The content found here is available for you to use, edit, or share as follows: Advanced Accounting II by Nicole Corkum, Bryce Cross, Samantha Taylor under a Creative Commons Attribution-ShareAlike 4.0 International License.