Intermediate Accounting
Curtis L. Norton, Northern Illinois University
Michael Diamond, University of Southern California
Donald Pagach, North Carolina State University
Interpreting the Accounting Standards
As you study the topics addressed in Intermediate Accounting: Financial Reporting and Analysis, you will encounter many references and excerpts from U.S. and international accounting standards. Interpreting the Standards activities were created to help you locate and interpret both U.S. and international accounting standards as they apply to various business situations. Throughout these activities, you will also explore various organizations and agencies involved in the standard-setting process.