Apr 23, 2024  
University of Alberta Calendar 2022-2023 
    
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University of Alberta Calendar 2022-2023 [ARCHIVED CATALOG]

ACCTG 616 - Seminar in Financial Accounting Theory

Course Career Graduate
Units 3
Approved Hours 3-0-0
Fee index 6
Faculty Business
Department Accounting and Bus Analytics
Typically Offered either term

Description
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.