- Teacher: غسان محمد مصطفى دعاس _
This course explores some of the theoretical issues that underlie the discipline of financial accounting and some of the practical consequences of these issues. The course draws on related fields of study, particularly economics and finance, to examine the efficient markets hypothesis and its implications for financial reporting. Applications of the present value model in accounting, positive accounting theory agency theory and its implications for financial reporting, the accounting standard-setting process, and the economic consequences of accounting decisions are also discussed. . The course covers accounting regulation, nationally and internationally, and several approaches used in accounting theory and research.
- Teacher: عبد الناصر ابراهيم حافظ نور _
This course emphasizes the use of accounting information in effective management through highlighting the importance of a company’s accounting data to assess management in making rational decisions. Whereas the financial accounting courses concentrate on formal financial statements that are typically of value to external users, the managerial course deals with accounting information that is more typically of value to internal users mainly decision makers.
- Teacher: عبد الناصر ابراهيم حافظ نور _
