Part 1: Financial Liabilities and Provisions Topic 1: Liability definition and categories

Slides available for download here: [ Ссылка ]

This video is from Intermediate Financial Accounting II (IFAII):
Financial Liabilities and Provisions

Intermediate Financial Accounting II (IFAII) is intended to provide an understanding of corporate financial reporting models and related conceptual issues. Course videos act as a foundation of bite-sized chunks to develop expertise in accounting and reporting issues related to liabilities and shareholders' equity, including complex debt and equity instruments, corporate income taxes, leases, pensions and other post-retirement obligations, earnings per share, accounting changes and restatements. The primary focus is on International Financial Reporting Standards (IFRS).

We developed this course at a level appropriate for undergraduate learners, typically accounting majors who will be pursuing their accounting designation. Included in this course Our Community Counts, a series focused on integrating organizations leading efforts in equity, diversity and inclusion (EDI). Thank you for the Dalhousie University's Rowe School of Business and Faculty of Management for funding received to support efforts for accessible education.

This course is available for you to use, edit, or share as follows:
Intermediate Financial Accounting II by Nicole Corkum, Bryce Cross, Samantha Taylor is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License: [ Ссылка ]

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