2023-2024 Brenau University Catalog 
    
    Jul 20, 2024  
2023-2024 Brenau University Catalog [ARCHIVED 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 321, AC 322



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