Expert
Advanced Accounting Theory (AAT)
Curriculum
- 8 Sections
- 16 Lessons
- 0 Quizzes
- 0 Google Meets
- 120h Duration
Introduction to Accounting Theory
2 Lessons0 Quizzes0 Google Meets
- Definition and scope of accounting theory
- Historical development of accounting principles
The Conceptual Framework
2 Lessons0 Quizzes0 Google Meets
- Objectives of financial reporting
- Qualitative characteristics of useful financial information
Standard Setting and Regulation
2 Lessons0 Quizzes0 Google Meets
- Role of accounting standard-setting bodies (FASB, IASB)
- Challenges in harmonizing international standards
Measurement and Recognition
2 Lessons0 Quizzes0 Google Meets
- Revenue recognition principles and updates
- Asset and liability valuation techniques
Financial Statement Analysis
2 Lessons0 Quizzes0 Google Meets
- Interpretation of financial reports
- The role of comprehensive income
Contemporary Issues in Accounting
2 Lessons0 Quizzes0 Google Meets
- Accounting for intangible assets and goodwill
- Sustainability and corporate social responsibility reporting
Research and Case Studies
2 Lessons0 Quizzes0 Google Meets
- Review of recent academic literature
- Case studies on complex accounting transactions
Final Presentations and Review
2 Lessons0 Quizzes0 Google Meets
- Student presentations on selected topics
- Comprehensive course review
