416 289 5000
1-800-268-4419 (in Ontario)

P.O. Box 631 Station A
Toronto, ON, M1K 5E9

Accounting Theory and Policy

Course Code ACCT-725
Course Name Accounting Theory and Policy
Category Distance Learning
Description 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.

Contact Telephone 416-289-5207
Contact E-mail
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Section Cost Semester Start Date End Date Meeting Times Campus
425 $728.65 Winter 2023 2023-01-10 2023-04-18
Times Days
No times defined -
435 $728.65 Summer 2023 2023-05-09 2023-08-15
Times Days
No times defined -
Legend for Days
M - Monday T - Tuesday W - Wednesday R - Thursday F - Friday S - Saturday U - Sunday
TBA - To Be Announced