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- acct-5381 - accounting-theory
Texas A & M University-Corpus Christi Course Info
Corpus Christi, Texas
Course Info
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ACCT 5381
Accounting Theory
A study of diverse accounting theories and concepts. Includes an intensive study of the underlying framework of financial accounting. Contemporary accounting issues are emphasized focusing on proper financial statement presentation and disclosure. Includes the study of similarities and differences between U. S. GAAP and International Financial Reporting Standards and the related convergence projects
Units: 3.0
Prerequisites:
ACCT 5312 - Foundations of Accounting