Accounting Theory provides the conceptual foundation that guides the preparation, presentation, and interpretation of financial information. It explains the principles, assumptions, and frameworks that shape modern accounting practices and support the development of international accounting standards.
By understanding accounting theory, students gain insight into why accounting rules exist, how they are developed, and what objectives they aim to achieve.
Through studying Accounting Theory, learners develop a deeper appreciation of the logic behind accounting treatments and the professional judgment required in applying them.
Dr. Feddaoui Amina
- Enseignant: amina feddaoui