Accounting Theory: Text and Readings

This highly successful look at accounting theory is the only book featuring both readings (current and classic articles from professional publications) and material on generally accepted accounting principles. This format allows for an in-depth discussions of financial accounting issues which is supplemented by readings directly connected with every chapter. It features the latest International Accounting Standards Committee standards by integrating comparisons of international standards with U.S. standards in each appropriate chapter. This edition includes ten new articles and integrates FASB dissents into discussions of the topics.