ACCT-5113 Accounting Theory
This course studies the evolution of alternative theories of accounting, including recognition, valuation, and measurement considerations. It includes the historical development of accounting and the standard setting process in financial accounting, and how that history has impacted current practice. Other topics include the regulation of financial reporting; the postulates, principles and concepts of financial accounting; and the conceptual strengths and weakness of current standards are explored, along with research techniques that advance the profession of accounting.
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