University of Calgary

ACCT 445 - Accounting Theory - Winter 2011

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 Fall 2011.
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