This is an advanced course which offers students opportunities to learn how to use critical thinking to solve problems in many of areas related to the current accounting practices such as; The application of International Financial Reporting Standards (IFRS) ,Sustainability accounting, Corporate governance, Fair value, measurement ,Intangible assets, The causes and consequences of the global financial crises and The role of research in enhancing the economic and social role of the accounting profession. Students should write research articles in above accounting issues.