Apr 20, 2019  
University of Alberta Calendar 2018-2019 
University of Alberta Calendar 2018-2019 [ARCHIVED CATALOG]

ACCTG 616 - Seminar in Financial Accounting Theory

★ 3 (fi 6) (either term, 3-0-0) The theory and propositions underlying current financial accounting practices and alternative theories of accounting measurement as proposed in the literature. The function of accounting in relation to the decision processes of the principal external users of accounting data is considered. Prerequisites: ACCTG 614 or 610, FIN 501 or 503.