A Critical Analysis of Accounting For Certain Debt Transactions
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Keywords
debt transactions, APB Opinion, FASB Standard, intermediate accounting
Abstract
In the course of teaching intermediate accounting over the past decade, I have often had my students analyze a particular APB Opinion or FASB Standard in the belief that this exercise would not only increase their understanding of the technical provisions of the promulgation, but also the rationale of the standard-setting body in arriving at its provisions.
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