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B.S. in Actuarial Science

Otterbein University Course Catalogs

2015-2016 Undergraduate Catalog 
    Aug 15, 2020  
2015-2016 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.