Affaires : This course expands on the concepts covered in the Advanced Business Valuation course and focuses on the international financial reporting standards (“IFRS”) from a public company perspective. Key aspects of the purchase price allocation process; introduction to the valuation of investment entities and the relevant accounting standards; impairment test relating to goodwill and intangible assets; the role of a valuator in an audit engagement.
Terms: Été 2018
Instructors: There are no professors associated with this course for the 2017-2018 academic year.
35 hours of in-class instruction; 25 hours of reading, assignments and case studies.
Prerequisite(s): CBUS 232