AC 699 Contemporary Issues in Financial Accounting
Emphasis is on the usefulness of accounting information in financial markets through the study of the accounting conceptual framework. Analyses include the standard-setting process, asset valuation, and income determination. Examines accounting policies, ethical issues, FASB financial accounting rules, and the impact of international accounting policies, all with a focus on application to current issues.
Prerequisite
AC 610 Accounting for Decision-Making & Control