Nov 23, 2024  
2023/2024 University Catalog 
    
Catalog Navigation
  Catalog Home
  About SDSU
  Academic Calendars
  Curriculum Home
  SDSU Imperial Valley
  SDSU Global Campus
  Summary of Curricula Offered
  Curricula by Department
  Programs by Campus Location
  Course Information
  Course Descriptions
  General Education Requirements
  Graduation Requirements for the Bachelor’s Degree
  Requirements for Master’s Degrees
  Requirements for Doctoral Degrees
  Admission and Registration
  Tuition and Fees
  Financial Aid and Scholarships
  Special Programs and Services
  University Library
  Academic Advising
  Divisions
  Colleges
  Major and Credential Codes
  Nondegree Curricula
  University Policies
  The California State University
  Administration and Organization
  SDSU Campus Directory
  Publications Archive
  SDSU Campus Maps
  Faculty
HELP
2023/2024 University Catalog [ARCHIVED 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