Accounting Theory: Text and Readings

Based on a descriptive interpretation of the Opinions and Standards issued by the Accounting Principles Board and the Financial Accounting Standards Board, it provides students with an authoritative and thorough grounding in financial accounting theory. Provides a framework within which to operate by discussing financial accounting topics and expands on these topics by including readings directly connected with each of the chapters. In addition, it contains end-of-chapter multiple-choice and essay questions related to the material. Adapted from recent Uniform CPA Examinations, these questions provide exposure to the types of issues the Board of Examiners has stressed in recent years.