ACCT 6110 Financial Reporting - Standard Setting Process and Financial Accounting Theory

3 semester hours

This course covers the following topics: the demand for financial accounting statements and standards; the development of financial accounting institutions in the US and abroad; the Financial Accounting Standards Board (FASB) and their standard setting process; current topics in financial reporting and standard setting; and ESG reporting and standards; An individual student research project is required.

Graduate standing required.