Jul 01, 2025  
Fall 2025 Graduate Catalog 
    
Fall 2025 Graduate Catalog

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.