Oct 21, 2018  
2012-2013 Graduate Catalog 
    
2012-2013 Graduate Catalog [ARCHIVED CATALOG]

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ACCT 5381 - Accounting Theory

3 sem. hrs.
A study of diverse accounting theories and concepts. Includes an intensive study of the underlying framework of financial accounting. Contemporary accounting issues are emphasized focusing on proper financial statement presentation and disclosure. Includes the study of similarities and differences between U.S. GAAP and International Financial Reporting Standards and the related convergence projects. Prerequisites: accounting foundation courses or their equivalent.



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