Graduate Course Descriptions

The following directory lists the graduate courses which the University expects to offer, although the University in no way guarantees that all such courses will be offered in any given academic year, and reserves the right to alter the list if conditions warrant. Click on the links below for a list of courses in that subject area. You may then click “View Classes” to see scheduled classes for individual courses.

5531. Contemporary Financial Accounting Issues

3.00 credits

Prerequisites: None.

Grading Basis: Graded

Study of major financial accounting issues, including the conceptual framework of accounting, the standard-setting process, asset valuation, income determination, and the agency theoretic perspective on managerial behavior and the use of accounting information in contracts. Other topics covered are fair value and derivatives accounting, and corporate governance issues related to the Sarbanes-Oxley Act of 2002. Concentrates on developing theories of the usefulness of accounting information in financial markets. This theoretical perspective is used to evaluate the conceptual framework, specific accounting standards, and issues related to international harmonization of accounting standards.

No classes found.