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Controversial accounting issues reshaping financial reporting standards for the future.

Accounting Theory: Contemporary Accounting Issues
Thomas G. Evans

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The article discusses accounting theory and contemporary accounting issues. It looks at the history of accounting theory development and how the FASB influences current standard setting. The Conceptual Framework project is examined. The second part covers modern financial reporting problems like cash flows, pensions, and stock options in relation to the FASB's Conceptual Framework. The article includes practical cases to help readers apply accounting theory in real-world situations.