ACCT645
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Accounting Theory
Subject
ACCT - Accounting
Description
Examines the conceptual framework underlying the preparation of financial accounting information, and the theories and propositions on the use of such information by investors, regulators, standard setters, and other corporate stakeholders.
Prerequisite(s): Accounting 643.
Also known as: (formerly Accounting 745)
Prerequisite(s): Accounting 643.
Also known as: (formerly Accounting 745)
Course Attributes
Fee Rate Group(Domestic) - F, Fee Rate Group(International) -E, GFC Hours (3-0)
Courses may consist of a Lecture, Lab, Tutorial, and/or Seminar. Students will be required to register in each component that is required for the course as indicated in the schedule of classes. Practicums, internships or other experiential learning modalities are typically indicated as a Lab component.
Component
LEC
Units
3
Repeat for Credit
No
Subject code
ACCT