This course focuses on the decision-making implications of information provided to external stakeholders, including investors, creditors, customers, and regulators, and regulation theory and practice as applied to accountancy. Topics include regulation of accountancy procedures for external reporting, current problems in reporting financial position, income determination, and an integration of current professional pronouncements.

Grade Basis: AL
Credit hours: 3.0
Lecture hours: 3.0

Prerequisites:

• ACCT 2211 - Principles of Financial Accounting

Restrictions:

• Offered in spring semester