ACCT-861

Course Number

ACCT-861

Course Name

Leadership in the Financial Professions

Course Credits

3.00

Description

'Students learn theories and practice of income measurement and valuation of assets and liabilities; accounting policy making and the standard setting process; the SEC, AICPA, FAF and FASB, and the FEI; and their respective roles in accounting policy and practice. They discuss aspects of professionalism and ethics for the public and corporate accountants. They learn about the limitation of liability, tort reform and the U.S. accounting profession, access to U.S.public financial markets, approaches to accounting measurement and standard setting in other countries, and the role of the IASB'