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Dec 10, 2025
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2012-2013 Graduate Catalog [Archived Catalog]
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MBA 573 - Financial Accounting Theory
Catalog Year 2012-2013
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
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