MBA 573 - Financial Accounting Theory

3 Credit(s)

This course is the study of the conceptual and historical foundations of financial accounting theory. We examine the role of accounting theory in the standard- setting process. Extensive consideration is given to alternative accounting policy develops. Established accounting practices and current topics are analyzed in the context of the theoretical and institutional framework.
Prerequisite graduate standing, Acc 301 and 302 or equivalent.
When Offered Spring

Catalog Year 2008-2009