Accounting Theory is the only text on the market to feature both readings and textual coverage and is completely up-to-date through FASB No.103. The flexible format can be used with or without a GAAP guide to examine alternatives to current practice, explore existing accounting theory in depth, and evaluate conclusions reached, by APB and FASB through readings and research documented at the end of each chapter. The previous edition of this book was published in 1987.
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