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    University of Alberta
   
 
  Dec 17, 2017
 
 
    
University of Alberta Calendar 2016-2017 [ARCHIVED CATALOG]

ACCTG 463 - 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 311. ACCTG 412 or 414 are recommended.