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Oct 31, 2025
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ACC 596 - Financial Accounting Theory
This course explores the historical development and refinement of the conceptual framework of accounting theory as it relates to financial reporting. The implications of the convergence of International Accounting Standards, and Generally Accepted Accounting Principles (GAAP) in a global environment are discussed. Current accounting practices are analyzed and evaluated in the context of the conceptual framework of GAAP along with the discussion of research methodologies.
3 credits
Grading ABCF grading.
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