Contemporary Accounting Issues
ACC 320 (Offering: 2003)

Description

Contemporary Accounting Issues is designed to provide students with a deeper understanding of the function of financial accounting in today's complex business environment. The course expands upon existing knowledge of the accounting model and introduces the student to the role of theory in determining the impact of accounting in the economic environment. The learning process involves reflection on current accounting standards and unresolved issues to identify underlying theoretical perspectives which impact on accounting practice. Topics covered include the conceptual model of accounting; issues relevant to specific accounting standards; the impact of accounting regulation; the economic environment of accounting; accounting policy choice theory; relevance of accounting issues to professional practice; alternative philosophical methods of analysis. Concepts underpinning professional judgement by accounting practitioners are examined.

Major(s)/Minors(s)/: Accounting

Usual Semester of offer: Semester 2

Other Information

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