There are numerous publications dealing with advanced accounting topics. There is, of course, the CICA Handbook and the International Financial Reporting Standards (IFRS), but also specialized textbooks and scientific and professional articles. Delegates must show discernment in deciding which readings and exercises to do and how much time to spend on them. The present course certainly provides indications for that, but each student must adapt his/her efforts according to his/her own strengths and weaknesses, in regard to the objectives of the course.
This course will provide attendees with an understanding of the fundamental concepts and accounting treatments concerning financial statement presentation underlying complex business structures. It will enable them to understand the effects of international transactions for financial statement users.