商品詳細

The cases in this collection cover a variety of important conceptual issues in accounting and are intended to be both interesting and thought provoking. The cases facilitate the consideration of particular concepts in formulating the FASB's conceptual framework. Thus, they are a springboard to help students better understand the underlying significance of accounting concepts and how they affect accounting practice. Accordingly, the cases lend themselves particularly well to serving as a basis for critiquing present practice, thereby generating discussion about "what ought to be" as compared with "what is".