Financial Accounting Theory, Policy, and Research
This course examines the conceptual, theoretical, and practical aspects of financial accounting. Students will focus on the theoretical foundations of financial reporting and the factors that affect accounting standard setting and decision making. Recent and current literature is studied to enhance analytic skills in accounting. The student will learn how to recognize important issues, ask critical questions, and research answers in the authoritative accounting literature.
Prerequisite(s): MAC 5110 or BAC 202; 3 credits of undergraduate finance (equivalent to FIN 305) or MBA 5900