Accounting Theory-Advanced

This course is designed to provide students with knowledge of financial accounting theory forming the foundation of accounting standards and practice. During the course, students will study and discuss contemporary and controversial issues in the financial accounting area. In addition, this course will introduce to students the mainstream of accounting research and some accounting research methodologies. Topics covered include the contributions of economics, finance, and other disciplines to accounting theory; the practical and the theoretical problems of the present value model; the process and issues with the standard setting; agency theory; and other topics related to specific industries or sectors of the economy.    

Note: Check with the institution regarding start/end dates, prices, and delivery method. These may vary according to program, section, and/or semester.