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Southern Alberta Institute of Technology

Apr 02, 2025

PUBLISHED 2024-2025 Credit Catalog

Select a Catalogue PUBLISHED 2024-2025 Credit Catalog [ARCHIVED CATALOG]

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PUBLISHED 2024-2025 Credit Catalog [ARCHIVED CATALOG]

ACCT 415 - Accounting Theory

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

Equivalents
ACCT 4020

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