ACCT-861

Course Number

ACCT-861

Course Name

Leadership in the Fin Prof

Course Credits

3.00-

Description

’Students learn theories and practice of income measurement and valuation of assets and liabilities; accounting policy-making process and the standard setting process; the SEC, AICPA, FAF and FASB, and the FEI, and their respective roles in accounting policy and practice. They discuss aspects of professionalism and ethics for the public accountant and the accountant practicing in a corporate setting. They learn about the limitation of liability, tort reform and the US accounting profession, access to US public financial markets, approaches to accounting measurement and standard setting in other countries, and the role of IASB. Prerequisite: MBA 640 or ACCT 802 Credits: 3’


	ACCT-861 Course Number ACCT-861 Course Name Leadership in the Fin Prof Course Credits 3.00- Description ’Students learn theories and practice of income measurement and valuation of assets and liabilities; accounting policy-making process and the standard setting process; the SEC, AICPA, FAF and FASB, and the FEI, and their respective roles in accounting policy and practice. They discuss aspects of professionalism and ethics for the public accountant and the accountant practicing in a corporate setting. They learn about the limitation of liability, tort reform and the US accounting profession, access to US public financial markets, approaches to accounting measurement and standard setting in other countries, and the role of IASB. Prerequisite: MBA 640 or ACCT 802 Credits: 3’