ACC 430 - Financial Accounting Theory
Department: Accounting
Description: This course is a study of the theoretical and conceptual foundations of financial reporting standards, including an overview of the development of financial accounting and the environment in which it operates. Current accounting practices are analyzed and evaluated in the context of the theoretical framework.
Credit Hours: 3 - 4
Prerequisites: Completion of 18 hours of accounting courses including ACC 232
Graduate Level Course: This course is approved for graduate credit