ACCT7240 Accounting Theory and Policy (3 units)
This course establishes a framework for evaluating accounting choices and categorizing the strength of authority for particular accounting treatments and procedures. This is accomplished by exposing the students to both empirical and normative accounting research and by creating an awareness of the endogenous factors affecting accounting decisions. Contemporary accounting theories and research methodologies and findings in accounting are introduced to students. It is expected students should understand not only the theoretical foundation of accounting policy and practices but also the development of accounting research in general.
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