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University of Delaware
    University of Delaware
   
 
  Dec 10, 2017
 
 
    
2017-2018 Undergraduate Catalog

ACCT 410 - Theory of External Reporting (3cr.)

Credit(s): 3
THEORY OF EXTERNAL REPORTING
Component: Lecture
Covers the traditional model of accounting for information users external to the firm as well as modern descriptive research. Examines institutional environment and impact of the organization on development of accounting theory and practice.
Allowed Units: 3 Grading Basis: Student Option
PREREQ: ACCT 316 . RESTRICTIONS: Accounting junior or senior status.
Course Typically Offered: Fall and Spring