ACC 890 - Financial Accounting Theory

3 Credit(s) This course will develop student research skills that are necessary to identify a research question concerning U.S. or international accounting principles based upon a fact situation. The skills include the ability to find, analyze, and evaluate authoritative pronouncements and to effectively communicate the results of the research in clear, concise written and oral form. Problems and case studies will be utilized to examine controversial topics such as, but not limited to, asset impairment, accounting for intangibles, capitalization of software development costs, special purpose vehicles, lease accounting, income tax accounting, contingent liabilities, dept/equity hybrid securities, foreign currency translation, derivatives, pensions, and stock-based compensation. Three lecture hours per week.
Pre-requisites: Matriculation into the MSA program required or permission of Program Coordinator. Completion of all other MSA core courses recommended.