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ACCT 5980: Financial Accounting: Theory and Contemporary Issues

Credits: 3. Contact Hours: Lecture 3.

Prereq: ACCT 3860 or ACCT 5010
Theoretical discussion of the financial accounting and reporting environment. The usefulness of financial accounting information for decision making. Current financial accounting issues, the financial accounting standard setting process, FASB Standards Codification, and the role of the SEC in financial reporting. (Typically Offered: Fall)