ACCT 4020 - 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

Time Guidelines
The standard instructional time for this course is 45 hours.

Prerequisites

One of:
- ACCT 3310
- ACCT 350
One of:
- FNCE 3060
- FNCE 390

Equivalents
ACCT 415