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    University of Alberta
   
 
  Dec 15, 2017
 
 
    
University of Alberta Calendar 2016-2017 [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.