This last course in intermediate financial accounting continues the in-depth study of accounting theory, concepts and processes under International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). Students will further develop technical proficiency and critical thinking through the application of multi-concept case studies incorporating topics from all three intermediate financial accounting courses. Topics include income taxes, pensions, leases, accounting changes, earnings per share, financial statement analysis and the cash flow statement. Critical thinking and problem solving skills are developed through extensive use of case analysis.