Accounting Theory
2020-2021 Academic Catalog

ACCT 4030 - Accounting Theory

Continued detailed coverage of accounting theory and application for pensions, foreign currency, deferred taxes, earnings per share, alternative revenue recognition issues, accounting changes, error corrections, interim and segment reporting. Topical coverage will also include International Financial Reporting Standards, the most recent FASB pronouncements and Emerging Issues Task Force agenda items.

Prerequisite: ACCT 3020  with a grade of "C" or higher.

Credit Hours: 3

Term Offered: Spring, Summer