This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
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Ph.D., Michigan State University
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This review is from: Accounting Theory: Contemporary Accounting Issues (Hardcover)
This guy is a BOZO. I had him as my instructor for two classes during my masters program at University of Central Florida. He is boring, dull, insensitive, petty, has class favorites, and decides early in the semester who he will pick-on during class. All in all, he is a perfect example of how tenure keeps the incompetent in a position long after their usefulness is exhausted. Last time I heard, he is retiring soon. For any of his current students, it is not soon enough.
PS - The book is poorly written.
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