Nov 21, 2024  
University of Alberta Calendar 2018-2019 
    
Catalog Navigation
  Calendar Home
  Notes re: Archived Calendars
  Message from the President
  Inquiries
  Academic Schedule
  Undergraduate Application Deadlines for Admission and Readmission
  Undergraduate Admission
  University Regulations and Information for Students
  Graduate Policy and Regulations
  The Faculties
  Undergraduate Programs
  Graduate Programs
  Glossary
  Course Listings
  General Information
  University Staff
  Errata
  Previous Calendars
HELP
University of Alberta Calendar 2018-2019 [ARCHIVED CATALOG]

ACCTG 663 - Accounting for Natural Resources, Energy and the Environment

★ 3 (fi 6) (either term, 3-0-0) This course covers accounting rules and practice in the area of natural resources, energy and the environment. Some topics include mineral rights and exploration costs, emissions trading, environmental reporting and liabilities. While it does contain technical material, it is meant for both accounting and non-accounting students. Both International and U.S. generally accepted accounting principles (GAAP) will be explored. The focus will be on understanding how firms in this area report their natural resource assets and related liabilities. Prerequisite: ACCTG 501.