University of Calgary

ACCT 445 - Accounting Theory - Fall 2009

Examines the origins of financial accounting and current theories on the use of financial accounting information by investors, regulators, standard setters, and other corporate stakeholders.
This course may not be repeated for credit.


  • H(3S-1T)


  • Successful completion of 9.0 full-course equivalents including Accounting 343


This course will be offered next in Winter 2010.
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