2012-2013 Brenau University Catalog 
    
    May 28, 2024  
2012-2013 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 process as applied to contemporary accounting issues. Emphasis is placed upon the objectives of financial reporting and the conceptual framework. Topics also include international harmonization of accounting standards. Prerequisite(s): AC 333



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