ACCT 712
Adv Fin Acct Theory · 3 credits · Spring 2027
Requirements
Prereq: Open to students who have completed an undergraduate degree in accounting or who have completed the graduate core coursework for the MS in Accounting or the MS in Risk Management Accounting/CPA concentration, or permission of the department.
About this course
The emphasis of this course is on the examination of current issues and research methodologies related to accounting theory in such areas as the objectives of financial statements, financial statement elements, asset-valuation concepts, income-determination models, and cutting-edge topics under scrutiny by the accounting profession. Students will analyze the literature in accounting theory relating to current pronouncements of the Financial Accounting Standards Board and prior pronouncements of the Accounting Principles Board and Committee on Accounting Procedure. A primary focus will be the application and influence of accounting theory on the development of current Generally Accepted Accounting Principles and corporate financial reporting.
Seat status as of Oct 2, 8:21 PM ET. Seats can change between refreshes.