Apr 20, 2024  
2023/2024 University Catalog 
    
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2023/2024 University Catalog

ACCTG 660 - Seminar in Accounting Theory

Units: 3

Grading Method: LTR: Letter Graded. The class will be offered for letter grade with no option to take it for Cr/NC

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.

Maximum Credits: 3