Oct 18, 2018  
2013-2014 Undergraduate Catalog 
    
2013-2014 Undergraduate 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.