Accounting textbooks for law or business schools invariably provide secondary narrative presentations of materials in the authors’ own words. A better approach to learning this subject is to present thematically arranged original accounting pronouncements. In so designing this innovative book, readers appreciate how accounting is a tool that provides conceptual organization to economic exchange. The tool facilitates analyzing legal, business and public policy aspects of the transactions that accounting addresses. The original accounting standards, as well as SEC enforcement actions, presented in this book illuminate why transactions are pursued and related decisions made, economic aspects of transactions, and the conceptual underpinnings of the activities of measuring, classifying and reporting on them. Law and Accounting thus emphasizes the intersection of the two subjects. It is neither accounting for lawyers nor law for accountants. It is both. It is not accounting qua accounting being presented, but a conception of law and accounting bearing an authentic interdisciplinary sense. Material downloadable from this abstract consists of the book’s front matter: (1) Preface; (2) Summary, Table and Detail of Contents; (3) Table of Cases; and (4) Annotated Table of Accounting and Auditing Standards.
Lawrence A. Cunningham. Law and Accounting: Cases and Materials, St. Paul, MN: Thomsom/West Publishing Company, 2005.
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