Course Description

BU457 Financial Accounting Theory 0.5

A critical review of accounting literature relating to alternative approaches to accounting theory construction, income determination and asset valuation. Students will examine the appropriateness of current accounting practices in the light of conceptual considerations.

Prerequisite: BU387 and BU397.

DRAFT electronic version updated at 1:45 p.m. January 30, 2003

M. Watson, Editor Course Timetable