Apr 25, 2024  
2017-2018 Graduate Catalog 
    
2017-2018 Graduate Catalog [ARCHIVED CATALOG]

ACCT 810 - Theory of External Reporting (3cr.)

Credit(s): 3
THEORY OF EXTERNAL REPORTING
Component: Lecture
Study of contemporary models of accounting for information users external to the firm. Includes an examination of the institutional environment and the impact of the institutions on the development of accounting theory and practices.
Allowed Units: 3 Grading Basis: Student Option
PREREQ: ACCT316
Course Typically Offered: Fall and Spring