May 05, 2024  
2017-2018 Graduate Catalog 
    
2017-2018 Graduate Catalog [Archived Catalog]

MBA 573 - Financial Accounting Theory


Catalog Year: 2017-2018

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.
Offered: Spring
Credit: 3