ACCOUNTING THEORY (2 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: LO1 – Describe the contemporary issues in accounting and the accounting theory; LO2 – Describe the conceptual framework for financial reporting, the standard setting, measurement applied in accounting, and issues in financial reporting; LO3 – Identify the accounting theories used in accounting and finance research; LO4 – Analyze the current issues in accounting research and the related theories.

Topics:

1. International accounting;
2. Sustainability and corporate social responsibility;
3. The Conceptual Framework for Financial Reporting;
4. Measurement;
5. Earnings management;
6. Capital market research and accounting;
7. Theories in accounting;
8. Corporate governance;
9. Standard Setting;
10. Fair value accounting;
11. Contemporary Issues in Accounting;
12. Products of the accounting system;
13. Technology in accounting.