Advanced Financial Statements (CPA Canada)
This is an advanced session explaining the more advanced and complex concepts of financial statements, including accruals, amortization, accelerated depreciation, accrued payables, work in process, non-operating income, goodwill, earnings per share, and cash and accrual accounting.
Outline:
• How are cash and accrual accounting different?
• Why is my balance sheet so complicated?
• What is depreciation?
• Why are prepaid expenses assets?
• How do I account for intangible assets?
• What are retained earnings?
• How are earnings per share determined?
• What is non-operating income?
Learning Objectives:
• To be able to review and interpret more complex financial statements
• To understand the terminology needed to better connect with financial professionals
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