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B.S. in Actuarial Science

Otterbein University Course Catalogs

2011-2012 Graduate Catalog 
    May 28, 2020  
2011-2012 Graduate Catalog [Archived Catalog]

ACCT 5330 - Accounting Theory and Current Reporting Issues

Hours: 3
The course uses a seminar model for discussion of the significant developments in financial accounting & reporting thoughts, concepts, theory and controversies. Variations on the standard financial reporting model/standards are discussed. Various reporting entities are examined including traditional, financial services, not for profit, variable interest entities. Challenging accounting and reporting areas such as intangibles, derivatives, valuation/measurement, and the principles/rules basis for accounting will be discussed. Prerequisites: ACCT 2000.