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Dec 07, 2025
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PUBLISHED 2019-2020 Credit Catalog [ARCHIVED CATALOG]
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ACCT 4020 - 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:
Prerequisite(s): Equivalent Course(s): © 2015-2018, Southern Alberta Institute of Technology (SAIT). All Rights Reserved.
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