This course examines the theory and practice associated with the accounting for long-term inter-corporate investments, business combinations, foreign currency operations, and not-for-profit organizations. Students will be expected to understand, interpret and critically evaluate generally accepted accounting principles related to these topics. Cases will be used to develop and apply judgment, critical thinking, and problem solving skills.

Prerequisite - At least four courses in accounting: COMM 111, 112, 311, 312, 313, or 414.

Restricted to students enrolled in the 4th year of the Commerce Program or by permission of the instructor.