May 10, 2024  
PUBLISHED 2023-2024 Credit Catalog 
    
PUBLISHED 2023-2024 Credit Catalog [ARCHIVED CATALOG]

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):
  • ACCT 3310
  • FNCE 3060

Equivalent(s):
ACCT 415