ACCT 415 - Accounting Theory

Course Description
This course examines current issues and problems in the field of accounting. Topics include the present value model of accounting, rational decision making, theories of financial reporting, agency theory, and the process of setting accounting standards both in Canada and internationally.

3 credits

Additional Requisite Information:
Students should have completed intermediate-level financial accounting and financial management coursework prior to registering for this advanced-level course.

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