Continues intermediate accounting with an emphasis on current pronouncements and practical applications. Students will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements, including IFRS. Topics include plant and equipment, intangible assets, current liabilities, long-term debt, stockholders’ equity, investments, pensions, deferred taxes, accounting for incomes taxes, and full disclosure in financial reporting. Prerequisite(s): ACCTG 200A. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): ACCTG 100B.