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"This text offers a current, condensed treatment of advanced accounting topics and a unique emphasis on accounting research. Taking a macro approach and then relating it back to an application, the text attempts to explain the "why" behind accounting, in addition to the procedural methods. The authors are active teachers and have been successfully using this material in the classroom for many years. Each copy of the textbook is accompanied by a current FARS (Financial Accounting Research System) CD–ROM."