Apr 09, 2025  
2019/2020 University Catalog 
    
Catalog Navigation
Catalog Home
President’s Message
Academic Calendars
Course Information
Course Descriptions
Summary of Curricula Offered
Curricula by Department
Programs by Campus Location
Graduation Requirements for the Bachelor’s Degree
General Education Requirements
Administration and Organization
Admission and Registration
Tuition and Fees
Financial Aid and Scholarships
Student Services
Special Programs and Services
Library and Information Access
Academic Advising
Divisions
Colleges
SDSU Imperial Valley Campus
Major and Credential Codes
Nondegree Curricula
University Policies
The California State University
Faculty and Administration
SDSU Campus Maps
Requirements for Master’s Degrees
Requirements for Doctoral Degrees
SDSU World Campus
2019/2020 University Catalog [ARCHIVED CATALOG]

ACCTG 660 - Seminar in Accounting Theory

Units: 3

Prerequisite(s): ACCTG 620 .

Theories and concepts underlying global financial reporting. Professional research of authoritative pronouncements issued by the FASB, SEC, and other accounting regulators. Topics include accounting standards setting, measurement, market efficiency, disclosure, earnings quality, professional judgment.