Intermediate Financial Accounting II (IFAII) is intended to provide an understanding of corporate financial reporting models and related conceptual issues. Course videos act as a foundation of bite-sized chunks to develop expertise in accounting and reporting issues related to liabilities and shareholders' equity, including complex debt and equity instruments, corporate income taxes, leases, pensions and other post-retirement obligations, earnings per share, accounting changes and restatements. The primary focus is on International Financial Reporting Standards (IFRS).
We developed this course at a level appropriate for undergraduate learners, typically accounting majors who will be pursuing their accounting designation. Included in this course Our Community Counts, a series focused on integrating organizations leading efforts in equity, diversity and inclusion (EDI). Thank you for the Dalhousie University's Rowe School of Business and Faculty of Management for funding received to support efforts for accessible education.
Course Design
Our 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.
Part 1
Financial Liabilities and Provisions
https://youtu.be/FWWJ5dXgz4k
Topic 1: Defintion and provisions
https://youtu.be/40D4zzAYE9o
https://youtu.be/gemg92_uuAg
Topic 2: Classifying liabilities
https://youtu.be/8HkbqEMorrI
Our Community Counts: Liabilities
https://youtu.be/pxItS2EYJzY
Topic 3: The impact of discounting
https://youtu.be/4aQHN_DC8i0
Financial Instruments: Long-Term Debt
https://youtu.be/SwuMptnSnK0
https://youtu.be/SCSvJcuxlu8
Topic 2: Debt Issurance and Interest Expense
https://youtu.be/jYaY6TUYZIU
https://youtu.be/6gOH_sNGGmc
https://youtu.be/q8IiF1UF-2g
Our Community Counts: Sources of Financing
https://youtu.be/MvK38eiMv-8
CPA Way Question: Long-Term Debt
Shareholders' Equity
https://youtu.be/JuBKWYVa0bg
https://youtu.be/JuBKWYVa0bg
https://youtu.be/CCUpyl86Gac
https://youtu.be/CCUpyl86Gac
https://youtu.be/xKMO6Ot_VAQ
https://youtu.be/xKMO6Ot_VAQ
https://youtu.be/xDJ6L6FCsjM
https://youtu.be/xDJ6L6FCsjM
https://youtu.be/Bdxc_XxUJvE
https://youtu.be/Bdxc_XxUJvE
https://youtu.be/yIZk1Oxzui8
https://youtu.be/yIZk1Oxzui8
https://youtu.be/eyq-9lxJwwY
https://youtu.be/eyq-9lxJwwY
https://youtu.be/5jIarHAvaX4
https://youtu.be/5jIarHAvaX4
Topic 8: Statement of Changes in Equity
https://youtu.be/J2mDFInrcKg
https://youtu.be/J2mDFInrcKg
Our Community Counts: Shareholders' Equity
Part 2
Financial Instruments: Complext Debt & Equity
https://youtu.be/9hhyf7x3JbM
https://youtu.be/9hhyf7x3JbM
https://youtu.be/_hQchsz_NyQ
https://youtu.be/_hQchsz_NyQ
https://youtu.be/YO1fpQVZTVs
https://youtu.be/YO1fpQVZTVs
https://youtu.be/ffCO8eUjcXA
https://youtu.be/ffCO8eUjcXA
https://youtu.be/4ZKBL73rxdY
https://youtu.be/4ZKBL73rxdY
Topic 3: Stock Options, Right, and Warrants
https://youtu.be/TrAQEBZBfSs
https://youtu.be/TrAQEBZBfSs
Our Community Counts: Complex Financial Instruments
Tax Losses
https://youtu.be/KL1_IYj9fhk
https://youtu.be/KL1_IYj9fhk
https://youtu.be/dO1H5WS_FF8
https://youtu.be/dO1H5WS_FF8
https://youtu.be/U9U6gUrXGgY
https://youtu.be/U9U6gUrXGgY
https://youtu.be/HrOfF-GcXKg
https://youtu.be/HrOfF-GcXKg
https://youtu.be/Sur_9xLvF3Q
https://youtu.be/Sur_9xLvF3Q
Topic 3: Temp and Perm Differences
https://youtu.be/JS8UHgFRW5U
https://youtu.be/JS8UHgFRW5U
Our Community Counts: Tax Losses
Leases
https://youtu.be/IWeAwUPzqmM
https://youtu.be/IWeAwUPzqmM
https://youtu.be/SwszwH-VGBk
https://youtu.be/SwszwH-VGBk
https://youtu.be/TC7R6UYvKn8
https://youtu.be/TC7R6UYvKn8
https://youtu.be/aXPfyO_6fvY
https://youtu.be/aXPfyO_6fvY
Part 3
Post-Employment Benefits
https://youtu.be/0DdPdNAwdM8
https://youtu.be/0DdPdNAwdM8
https://youtu.be/4sAkvKwXRnE
https://youtu.be/4sAkvKwXRnE
Topic 4: Defined Benefit Plans (Example)
https://youtu.be/2PN5ZxHbh4A
https://youtu.be/2PN5ZxHbh4A
https://youtu.be/3QmYLPqksdQ
https://youtu.be/3QmYLPqksdQ
Our Community Counts: Post-Emplyment Benefits
https://youtu.be/qqkANpltI9U
https://youtu.be/qqkANpltI9U
Earnings per Share (EPS)
https://youtu.be/MVx4YeAeAL4
https://youtu.be/MVx4YeAeAL4
https://youtu.be/e1X_BL-zUCA
https://youtu.be/e1X_BL-zUCA
Our Community Counts: Earnings Per Share
https://youtu.be/pReqHUAEAW0
https://youtu.be/pReqHUAEAW0
https://youtu.be/V4TtAo-dTZw
https://youtu.be/V4TtAo-dTZw
Topic 3: Diluted EPS (Example)
Accounting Changes
https://youtu.be/Ef2zyEKb-lQ
https://youtu.be/Ef2zyEKb-lQ
https://youtu.be/zNwsz6ISRB8
https://youtu.be/zNwsz6ISRB8
https://youtu.be/6uNu-dFTSqA
https://youtu.be/6uNu-dFTSqA
https://youtu.be/Fof9_FIwAHo
https://youtu.be/Fof9_FIwAHo
Our Community Counts: Accounting Changes
https://youtu.be/AgKypvDHtm8
https://youtu.be/AgKypvDHtm8
Intermediate Financial Accounting II by Nicole Corkum, Bryce Cross, Samantha Taylor is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.