ACG 6135 Advanced Accounting Theory
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The ACG 6135 Advanced Accounting Theory course focuses on advanced accounting theory, including the role of accounting information in forecasting, market performance, valuation models, and revenue management. Other topics include the development of accounting theory, active accounting theory, accrual and accounting, and the economic implications of accounting disclosures.
ACG 6135 Advanced Accounting Theory course covers accounting transactions, models, mergers of public holding companies, foreign exchange transactions, and variable financial statements prepared in foreign and local currency. Advanced accounting also includes various complex financial accounting issues such as leases, pensions, termination of services, severance pay, etc.
The ACG 6135 Advanced Accounting Theory course mainly analyze accounting trends by browsing major accounting publications. Emphasize the structure of accounting theories that are the foundation of the concept of defining assets and income.
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