Feb 03, 2023  
2013-2014 Graduate Catalog 
2013-2014 Graduate Catalog [Archived Catalog]

MBA 573 - Financial Accounting Theory

Catalog Year 2013-2014

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.

PREREQ: graduate standing, Acc 301 and 302 or equivalent.
credit: 3