A Conceptual Framework for Accounting Theory AC547 Accounting by czv19389

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									                                   AC547 Accounting Theory Calendar--Spring 2010
                                                 February 22, 2010

January    19 Introduction                                                           Schroeder, Clark, and Cathey Readings
           21 History of the Accounting Profession                                  Chapter 1

           26 History of the Accounting Profession
           28 History of the Accounting Profession

February    2 Accounting Organizations Websites
            4 Accounting Organizations Websites

            9 Standard Setting Process--FASB and IASB                               Chapter 3
              What Is Accounting Theory? Why Do We Need It?
              Attempts to develop a theory of accounting?
              Is Accounting an Art or Science?
           11 Accounting Research and FASB's Codification                           Chapter 4
              The Research Process and Research Paper

           16 Statement of Financial Accounting Concepts (SFAC) #1                  Chapter 2
           18 SFAC #1

           23 SFAC #2
           25 SFAC #2                                                               Chapters 5 and 6

March       2 SFAC #6
            4 SFAC #6                                                               Chapters 7 and 8

            9 SFAC #5
           11 SFAC #5                                                               Chapters 9, 10, and 11

           23 SFAC #7
           25 SFAC #7

           30 Conceptual Framework vs GAAP--A Reflection
April       1 Midterm

            6 Samantha/Amy: Fair Value Measurement, Reforms, R & D
                Sustainability and Environmental Issues
            7 Drop Date
            8 Josie/Paula: Revenue Recognition, Earnings Mgt, Earnings Quality      Chapter 12 Income Taxes
                Deferred Tax Asset and Deferred Tax Liability
           13 Leslie/Amanda: Leases, Discontinued Operations
           15 Stephanie P./Sarah: Interim Reporting/Pensions                        Chapter 14 Pensions

           20 Jeff/Sandy/David: Accounting Changes/Disclosure/Segmental Reporting   Chapter 17 Full Disclosure
                Subsequent Events
           22 Ashley/Tyler: Contingencies/Debt vs Equity                            Chapter 15 Equity

           27 Amanda: Leases; Sarah: Pensions                                       Chapter 13 Leases

           29 Stephanie W/Melissa: Intangibles, Goodwill, Impairments,
                Statement of Cash Flows
May         4 Jared/Chris: Comprehensive Income/Changes in Financial Statements
                Formats/Derivatives and Hedge Accounting
            6 Jordy/Greg: Business Combinations, Variable Interest Entities,        Chapter 16 Business Combinations
                Share-based compensation
           11 Final Exam at 8:00 a.m. on Tuesday, May 11, 2010

								
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