ACCT 403 - Accounting Theory

Continued detailed coverage of accounting theory and application for pensions, foreign currency, deferred taxes, earnings per share, alternative revenue recognition issues, accounting changes, error corrections, interim and segment reporting. Topical coverage will also include International Financial Reporting Standards, the most recent FASB pronouncements and Emerging Issues Task Force agenda items.

Prerequisite(s): Prerequisite: ACCT 302 with a grade of "C" or better.

Credit Hours: 3

Term Offered: Spring, Summer

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