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2019-2020 Graduate Catalog [Archived Catalog]

MBA 573 - Financial Accounting Theory

Catalog Year: 2019-2020

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