This course continues the examination of balance sheet items with extensive coverage of the accounting and reporting issues related to liabilities and shareholders' equity, including complex debt and equity instruments, corporate income taxes, leases, pensions and other post-employment benefits, earnings per share, and restatements. Three hours a week. 10-01-2022-06-04-2022 Lecture Monday, Wednesday 04:30PM - 05:45PM, McDougall Hall, Room 329