This course is designed for students pursuing a professional accounting designation, and covers the more complex aspects of financial accounting. The course includes coverage of Inter-corporate Investments, Consolidations, Foreign Currency Transactions and Reporting of Foreign Operations. The International Financial Reporting Standards (IFRS) will be examined for all course topics, and the key differences between these standards and the Canadian Accounting Standards for Private Enterprises (ASPE) will also be discussed. Case analysis and data analytics are emphasized.