Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Recommended Background:
Undergraduate degree in accounting.
Restrictions:
Open to master's students in the Accounting major or approval of department.
Description:
Framework for making professional judgments and decisions about accounting for contemporary financial reporting issues. Conceptual framework, standard setting, accounting for financial instruments, foreign subsidiaries, and hedging.