COMM 4101

This course provides a theoretical framework for the study of accounting policy. Case analysis is an integral part of the course, with the bulk of the course focusing on analysis of simulated cases. Topics covered include accounting policy choice in a dynamic framework, an introduction to the impact of accounting policy choice and normalized income on business valuation, and the role of the professional accountant as part of these engagements. As well, the course may consider various practical and theoretical topics, including the role of the professional accountant working within an organization, as well as current topics as appropriate. There is a HEAVY qualitative component of testing in this course.