Feb 02, 2023  
Graduate Catalog 2021-2022 
    
Graduate Catalog 2021-2022 [ARCHIVED CATALOG]

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ACC 6250 Accounting Theory - Accounting Standard Setting


2 Hours

This course presents a study of accounting theory with the focus on the history of accounting standard setting, the standard setting process today and the controversies surrounding the process. The course will include a detailed study of the FASB Conceptual Framework and current issues in standard setting.



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