ACCT435 – Accounting Theory and Practice
This advanced course looks at current issues and problems in the field of financial accounting. Topics covered include the contributions of economics, finance, and other disciplines to accounting theory; the practical and theoretical problems of the present value model; foreign exchange accounting; hedging; the process and issues of standard setting; agency theory; and other topics related to specific industries or sectors of the economy.
Prerequisites
Prerequisites: FINC 311 and ACCT 332
