ACC 447 Financial Accounting Theory
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Short introduction of the course:
This ACC 447 Financial Accounting Theory course could be a survey of current money accounting theory. The course aims to develop accounting thought that may be applied to the sensible understanding of the money coverage method, the accounting profession, and also the polemic role of accounting in today's dynamic business setting.
Major course topics embody the character of accounting theory; the historical development of accounting, the FASB's abstract Framework project; and also the influence of ordinary setting agencies on the economic consequences of monetary coverage. Specific topics like ideas of financial gain and valuation, earnings management, and also the role of the auditing skilled offer a sign of the state of the accounting profession and also the impact of problems facing the longer term of accounting.
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