Readings in financial accounting :theory issues and controversies (5th ed' 96) paper

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This collection of notes and readings on Financial accounting is best used as a core text in the theory course or as a supplement to an Intermediate course or an Advanced accounting course. The goal of this book is to provide insight into concepts, issues, and controversies which underlie accounting standards and practices.
1. Setting Accounting Standards. 2. Financial Reporting Model. 3. Financial Statements. 4. Financial Disclosure 5. Reporting Uncertainty: Receivables and Contingencies 6. Cost Factors: Inventory and Plant Assets 7. Goodwill and Other Intangible Assets 8. Risky Financial Instruments 9. Liabilities 10. Stockholders' Equity 11. Accounting Changes and Earnings Quality 12. Financial Statement Analysis 13. Current Value and Constant Dollar Accounting 14. International Financial Reporting Issues