ACCT 620 - Theory of External Reporting and Applications (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.
Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
PREREQ: ACCT316

Course Typically Offered: Spring