MBA 573 - Financial Accounting Theory

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

Credit: 3