should be used solely for the purpose of this class, Advanced Financial Accounting. Do not disturb others by chatting. Make sure that your cell phones are turned off for the duration of each class. Course Schedule The list on the following pages of lecture topics and readings indicates the material to be read, reviewed and/or prepared for the various class sessions. If any changes in this schedule become necessary, notifications will be posted in the course website, and where such changes need to be announced between class sessions, an email will be sent to students’ email accounts, notifying them of the change. ADMS 4520 Course Schedule – Winter 2014 Week BTM Readings IFRS Suggested References Topic and CMD Suggested Readings Assigned Problems & Cases for class discussion and take up Assignment Due 1. M –Jan 10 N – Jan 10 O – Jan 11 Chapters 1 and 2 IFRS 1 IFRS 9 IAS 28 IFRS 11 Joint Arrangements Accounting Standards for Private Enterprises Setting the Stage Intercorporate Equity Investments: An Introduction Case 2-2, P2-8, P2-9 2. M –Jan 17 N – Jan 17 O – Jan 18 Chapter 2 continued, and online Appendix 2A Chapter 3 IFRS 3 Intercorporate Equity Investments: An Introduction Business Combinations R1) IFRS 3 Business Combinations R2) A Guide to the Revised IFRS 3 and IAS 27 P2A-3, P2A-5 Case 3-3, P3-3, P3-6, P3-7 3. M –Jan 24 N – Jan 24 O – Jan 25 Chapter 3 continued, and online Appendix 3A Chapter 4 IFRS 3 IAS 27 IFRS 10 Business Combinations Wholly Owned Subsidiaries: Reporting Subsequent to Acquisition R3) ED 10 Consolidated Financial Statements P4-1, P4-2, P4-3, P4-6, P4-7, P4-8 Assignment #1 See course website
4. M –Jan 31 N – Jan 31 O – Feb 1 Chapter 4 continued Chapter 5 including appendices 5A and 5B online Wholly Owned Subsidiaries: Reporting Subsequent to Acquisition Consolidation of Non-Wholly Owned Subsidiaries P4-1, P4-2, P4-3, P4-6, P4-7, P4-8 P5-1, P5-2, P5-3, P5-7, P5-10 Assignment #2 See course website 5. M –Feb 7 N – Feb 7 O – Feb 8 Chapter 5 including appendices 5A and 5B online, continued Consolidation of Non-Wholly Owned Subsidiaries P5-1, P5-2, P5-3, P5-7, P5-10 P5A-1, P5A-2, P5B-3 Assignment #3 See course website 6. M –Feb 14 N – Feb 14 O – Feb 15 Chapter 6 Subsequent-Year Consolidations: General Approach Case 6-3, P6-6, P6-19 Feb 21/22 NO CLASS CO-CURRICULAR DAYS NO CLASS – READING WEEK 7. Sunday February 23, 2014 11:00 am Midterm examination on Chapters 1-6 including appendices 8. M –Feb 28 N – Feb 28 O– March 1 Chapter 6 continued Chapter 7 IFRS 8 Subsequent-Year Consolidations: General Approach Segment and Interim Reporting R4) IAS Plus; IFRS 8 Segment Disclosures Take up of Midterm examination Case 6-3, P6-6, P6-19 Case 7-1, Case 7-2 P7-2, P7-6, P7-8 Assignment #4 See course website 9. M –March 7 N – March 7 O – March 8 Chapter 8 IAS 21 Foreign Currency Transactions and Hedges Case 8-2, P8-7, P8-14
10. M–March 14 N– March 14 O– March 15 Chapter 8 continued Chapter 9 IAS 21 Foreign Currency Transactions and Hedges Reporting Foreign Operations Case 8-2, P8-7, P8-14 Case 9-2, 9-4, P9-1, 9-3, Case Due 11. M–March 21 N– March 21 O– March 22 Chapter 9 continued Chapter 10 CICA S. 4400- S. 4470 Reporting Foreign Operations Financial Reporting for Non-Profit Organizations R5) Strategic Planning - Not-for-Profit Organizations R6) GAAP for Government Organizations R7) Not-for-profits: The Conclusion R8) Putting Not-for-Profit Standards into Practice Case 9-2, 9-4, P9-1, 9-3, Case 10-2, Case 10-6 P10-3, P10-6, P10-8 12. M–March 28 N– March 28 O– March 29 Chapter 10 Continued Financial Reporting for Non-Profit Organizations Review Assignment #5 See course website To be scheduled Final Exam