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Course Title: Financial Accounting Theory

Course Code: FIN9

Course Description:
The aim of this course is to examine various theories that have been put forward to
understand the role of financial accounting in decision making, and to explain why and
how entities make decisions concerning disclosure of financial information in the
absence of complete regulation. This course includes a work integrated learning
experience in which your knowledge and skills will be applied and assessed in a real
simulated workplace context and where feedback from industry and/or community is
integral to your experience. This course is designed to enable you to apply accounting
theories to a contemporary workplace situation.

Who should attend?


This module should be attended by accountants, and those with related job tasks who
have finance and accounting background.

How attendees will benefit?


After completion of the programme, delegates will be able to:
Analyze the present value and future value concepts and explore their
application to financial accounting and reporting.
Explain the concept of decision usefulness approach to financial reporting.
Critically evaluate the efficient securities market theory and its implications
for financial reporting.
Understand management's interest in financial reporting and concerns about
disclosure, choice of accounting policy, and risk reporting.

Contrast the application of information perspective and measurement


perspective on financial reporting.
Analyze the important implications of game theory and agency theory.
Identify conflicts of interest amongst stakeholders and apply models of
conflict resolution.
Demonstrate knowledge of the complexity of measuring the costs and
benefits of information.
Identify the elements of the standard-setting process and discuss the
influence of political and economic consequences of regulation.
Describe ethical issues relating to the standard-setting process.

Course Content:
Accounting Under Ideal Conditions
Decision Usefulness Approach to Financial Reporting
Efficient Securities Markets
Information Approach to Decision Usefulness
Measurement Approach to Decision Usefulness
Economic Consequences
An Analysis of Conflict
Conflict Between Contracting Parties
Standard Setting: Economic Issues
Standard Setting: Political Issues

Course Period:
From 5 to 10 days.

Course Style:
Lecture or One-to-One training style.
In house training.
Group Training.
Practical Training.

Remember:
We provide this course in any place and at any time suitable for you.
This course is provided in VIP or standard forms. For more information
contact BATD team.