May 06, 2024  
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2022/2023 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.