The course is to examine and critically evaluate selected areas of financial accounting and reporting from a theoretical perspective. Emerging and international issues are addressed. The course is intended to be a seminar-type course. The success of the course depends upon constructive class participation. Four exams are required including the non-comprehensive final.
All exams are mandatory.
Conflicts must be cleared in advance to avoid a zero. Material presented in class especially the lecture notes. Textbook and assigned readings. The due date for the assigned homework is indicated in the calendar later in the syllabus. Grading criteria will be substance, effort, neatness and timeliness.