Publisher's Synopsis
Designed for use on intermediate or advanced financial accounting courses, this text provides readings and commentaries. It is introduced by notes which place the issues into their institutional setting and give historical and comparative international information, effectively putting the readings into context. The key feature of the text is that it helps students to enhance their critical and analytical skills, bridging the gap between theory and practice so students will be better prepared for careers as professional accountants.;In this fourth edition, 85% of the readings are new. Sources include books, accounting journals (such as Business Week and Journal of Accountancy), and general interest magazines. The chapter on goodwill and other intangible assets includes a review of recent efforts in several countries to value brand names.
