ACTG 430: ACCOUNTING THEORY

(on demand) This course covers the historical background of current accounting theory, its relationship to accounting standard setting, and its application to contemporary accounting issues. Discussions will include current accounting literature, including publications of the American Institute of Certified Public Accountants (AICPA), the Financial Accounting Standards Board (FASB), and the Securities and Exchange Commission (SEC). Prerequisites: ACTG 271 & 272.

Hours
3