Ch 1 Financial Reporting Environment

Ch 1 Financial Reporting Environment - Accounting3AB3...

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Intermediate Financial  Accounting 3AB3 Yvonne Kwok, CA
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Name: Yvonne Kwok, CA Office Hours: by Appointment Location: DSB318 E-Mail: [email protected] Office Hours : M, TH, 11:30 -12:30, and by appointment Class Time and Location : C01 M, W, TR 13:30-14:20 TSH/B126 C02 M, W, TR 10:30-11:20 KTH/B132 C03 M, W, TR 16:30-17:20 BSB/106 Instructor Information
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1. Intermediate Financial Accounting, 9th Canadian Edition, Volume One. Kieso, Weygandt, Warfield, Young and Wiecek. Wiley, 2010. 2. WileyPLUS (online registration code accompanying item 1 above) 3. CICA Handbook (electronic version available in Innis library). 4. Avenue registration for course content, readings and case materials Text Book and Other Material
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WileyPLUS Online Registration Students of respective sections (C01, C02 and C03) will need to register into their specific class section URLs to access the assignments. C01: http://edugen.wileyplus.com/edugen/class/cls231826/ C02: http://edugen.wileyplus.com/edugen/class/cls231828/ C03: h http://edugen.wileyplus.com/edugen/class/cls231831/ 4
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Teaching Assistants CO1 James Steels CO2 Greg Lagerquist CO3 Brendan Mcnulty 5
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Midterm 40 Final 45 Assignment 10 Participation 5 Total 100 Evaluation
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WHAT DO YOU WANT TO KNOW ABOUT THE COURSE? THE PROFESSION?
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Canadian Financial Reporting  Environment 1. Role of financial reporting 2. Objective of financial reporting 3. Standard setting 4. GAAP 5. Challenges 8
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9 Accounting identifies, measures, analyses, and communicates financial information to various users (decision makers) Accounting has two broad classifications: 1. Financial accounting 2. Managerial accounting Accounting theory and practice have evolved and will continue to evolve to meet changing demands and influences Characteristics of Accounting
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10 Characteristics of Accounting 1. Identification, measurement, and communication of financial information about ; 3. Economic entities to ; 4. Interested persons.
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11 Financial Reporting Financial accounting provides historical information Financial reporting is used by both
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This note was uploaded on 01/05/2012 for the course BACK 1ALL taught by Professor Mach during the Spring '11 term at Folsom Lake College.

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Ch 1 Financial Reporting Environment - Accounting3AB3...

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