BUAC 710
Section(s): 01DC

Advanced Accounting Theory
Summer 2008

Instructor: Colin Linsley

The Robert H. Smith School of Business - University of Maryland

Course Description

BUAC710 Advanced Accounting Theory; (3 credits) Grade Method: REG.
Prerequisite: BUSI 610. Credit will be granted for only one of the following:
BMGT 710 or BUAC 710. Formerly BMGT710. Contemporary issues in financial
accounting. The nature of income, the relationship between asset valuation and
income determination, and various approaches to accounting for inflation. The
accounting standards setting process. The measurement and valuation of assets
(e.g., foreign investments) and liabilities (e.g., leases and pensions).

Syllabus