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Dec 17, 2018
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2015-2016 Undergraduate Catalog [Archived Catalog]
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ACCT 5330 - Accounting Theory and Current Reporting IssuesHours: 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.
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