Advanced Financial Accounting Theory
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Overview
Subject area
ACCT
Catalog Number
712
Course Title
Advanced Financial Accounting Theory
Department(s)
Description
The emphasis of this course is on the examination of current issues and research methodologies related to accounting theory in such areas as the objectives of financial statements, financial statement elements, asset-valuation concepts, income-determination models, and cutting-edge topics under scrutiny by the accounting profession. Students will analyze the literature in accounting theory relating to current pronouncements of the Financial Accounting Standards Board and prior pronouncements of the Accounting Principles Board and Committee on Accounting Procedure. A primary focus will be the application and influence of accounting theory on the development of current Generally Accepted Accounting Principles and corporate financial reporting.
Typically Offered
Fall, Spring
Academic Career
Graduate
Liberal Arts
Yes
Credits
Minimum Units
3
Maximum Units
3
Academic Progress Units
3
Repeat For Credit
No
Components
Name
Lecture
Hours
3