Contemporary Accounting Theory and Regulatory Issues Discussion

Using Baker and Burland (August 2015) “The Historical Evolution of from Accounting Theory to the Conceptual Framework’ The CPA Journal, and Solomons, D. The Politicization of Accounting. Journal of Accountancy (1987), as your primary source [you can use more sources]

1.discuss why the static and dynamic views of accounting theory developed.

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2 discuss why it was necessary for government and professional bodies to intervene in setting accounting standards instead of letting accounting theory based principles stand on their own

3 How are these issues playing out today?

[You can visit SEC, FASB,AICPA, and other accounting media websites (use keyword ‘top accounting issues’) to sense broad contemporary accounting standards issues.]

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