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Brenau University    
 
    
 
  Sep 24, 2017
 
2017-2018 Brenau University Catalog
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AC 740 - Accounting Theory

(3)
An examination of the development of accounting theory, policy, and the standard-setting processes as applied to contemporary accounting issues. Emphasis is placed upon the objectives of financial reporting and the conceptual framework. Topics also include international financial reporting and harmonization of accounting standards. Prerequisite(s): AC 331, AC 332, AC 333



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