Description
This course focuses on the evolution and impact of accounting theory on decision making and standard setting. Students will develop an ability to critically evaluate current and proposed accounting practices and their impact on decision making within a broad conceptual framework.
Prerequisites
- Prerequisite(s): BUSI 2002 and BUSI 2501 and STAT 2601 with a grade of C- or higher in each.
Conditions and arrangements
- Precludes additional credit for Precludes additional credit for BUSI 4000 (no longer offered).
- Prerequisite(s): BUSI 2002 and BUSI 2501 and STAT 2601 with a grade of C- or higher in each.
- Lectures three hours a week.
Reference text in its original language
This course focuses on the evolution and impact of accounting theory on decision making and standard setting. Students will develop an ability to critically evaluate current and proposed accounting practices and their impact on decision making within a broad conceptual framework.
- Prerequisite(s): BUSI 2002 and BUSI 2501 and STAT 2601 with a grade of C- or higher in each.
- Precludes additional credit for Precludes additional credit for BUSI 4000 (no longer offered).
- Lectures three hours a week.
Sources and references
Dates and sources are retained to help you verify the information. Translations are provided to facilitate reading; the official source governs conditions and requirements.
Source reference : https://calendar.carleton.ca/undergrad/courses/BUSI/