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ACC 401 Advanced Accounting Theory and Policy: Reading list

ACC 401 Advanced Accounting Theory and Policy

Department: BSc Accounting and Finance

Module Description: The aim of the module is to develop the student’s knowledge and understanding of the financial accounting policy-making under the IASB and in the US, UK and GCC contexts. By the end of the module, students will be able to explain the nature of financial accounting theory and place it in an historical perspective; to understand politicization in historical context; understand the financial accounting research in the context of capital markets, and particularly its relevance to policy-makers. The module furthermore ensures that students demonstrate practical skills in the implementation of the accounting policy.

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