ACCT 722: Contemporary Accounting Problems (3)

This course is intended to help students understand how perceived financial reporting problems are addressed via the financial standard setting process. This includes the roles of standard setting agencies, accounting theory, and political and economic pressures. The course also considers the potentially opposing reporting preferences of managers, investors and analysts. Topics will vary over time but can include convergence of U.S. and international standards, recent and proposed changes to standards, and underlying trends in standard setting (such as increased use of fair value measurements, and principles-based standards). Prerequisite: Admission to the MAcc program. Enrollment restricted. LEC
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