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ACCOUNTING THEORY: REPORTING INCENTIVES AND CONSEQUENCES

ACCTIS 770
과목 설명

Review and analysis of theoretical foundations of corporate financial reporting; application of conceptual framework and finance/economic theories to understand development of major accounting standards.

선수과목

Graduate/professional standing and (ACCTIS 302 or ACCTIS 702 ); or declared in graduate Business Exchange program

충족 요건

This course does not satisfy any prerequisites.

학점

미보고

개설 시기

미보고

평점
3.88

4.13% 과거 데이터 대비

수료율
100%

0.08% 과거 데이터 대비

A 비율
78.67%

33.01% 과거 데이터 대비

학급 규모
75

13.28% 과거 데이터 대비

Cumulative Grade Distribution

강사 (2026 Summr)

다음 사이트의 평점순으로 정렬 Rate My Professors

유사 과목

ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES

ACCTIS 406

Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments.

FINANCIAL REPORTING II

ACCTIS 702

Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes.

FINANCIAL REPORTING I

ACCTIS 301

Examines current and emerging financial reporting theory and techniques used primarily to measure and disclose assets and determine income. Emphasis on analysis and measurement.

FINANCIAL REPORTING II

ACCTIS 302

Examines current and emerging financial reporting theory and techniques used primarily to measure and disclose financial claims on assets.

FINANCIAL REPORTING I

ACCTIS 701

Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and other external users. Emphasizes asset and liability valuations and their relationships to income determination, preparation and interpretation of financial statements, and related disclosure requirements.