This revision of the undergraduate/graduate text aims to provide a framework for interpreting and understanding accounting theory by discussing various accounting topics and supplementing these topics with current articles directly connected with each chapter subject. New material includes updating of the articles accompanying the text, expanded coverage of pensions and 15 new readings on topics such as equity securities, incentive stock options and financial disclosure fraud. It describes the "Opinions and Standards" issued by the Accounting Principles Board and the Financial Accounting Standards Board. Articles are featured as well as text material that provide further discussion of complex material or dissenting opinion from generally accepted accounting principles, along with multiple-choice and essay questions adapted from recent CPA examinations.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
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