Through readings and commentary, this text provides historical, institutional and international perspectives for contemporary accounting issues and controversies. Readings cover a wide range of topics, such as financial statements, revenue recognition, intangible assets and goodwill, pensions, income taxes and accounting changes. Sources include not only accounting journals, business periodicals and the financial press, but also general interest magazines, brokerage house newsletters, Big Six publications, out-of-print magazines, books, lectures, FASB publications and previously unpublished private correspondence. Each chapter provides four or five readings and includes an introduction and bibliography. The introductory notes include a review of the historical background and comparative international developments, to provide students with an institutional framework to understand the debates surrounding current controversies. Footnotes offer definitions and explanations to enhance understanding. Topics covered include the development of accounting standards, the objectives of financial reporting, US standard setting, national standard-setting programmes in other countries.
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Book Description Mcgraw-Hill College, 1994. Paperback. Book Condition: New. 4th. Bookseller Inventory # DADAX0070167265