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Accounting Theory and Policy will be presented through a theoretical perspective with contributions from other disciplines -- including economics and finance -- without ignoring the institutional structure of accounting and standard settings.
The advanced course will see you learning how to critically evaluate standards such as reserve recognition, management discussion and analysis, employee stock options, post-employment benefits, financial instruments, ceiling tests, hedge accounting and comprehensive income.
Integration of Canadian and U.S. standards with those of the International Accounting Standards Board (IASB) will presented due to the 2011 adoption of IASB standards for public companies. Practical and theoretical problems of the value model, foreign exchange accounting, the process and issues related to standard setting, agency theory and other topics relevant to current events will also be discussed.
This intensive Accounting Theory and Policy course will include individual and group research papers, assignments, quizzes, and mid-term and final exams.
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