Financial Accounting Theory and AnalysisNEW TO THIS EDITION Up to date coverage of the FASB and IASB Conceptual Frameworks New sections on sustainability reporting and ESG (Environmental, Social, and Governance) accounting Revised analyses of all FASB and IASB standards, including recent amendments New section on financial engineering, special purpose entities, and variable interest entities New insights on joint ventures, incorporating the latest Accounting Standards Update (ASU) Enhanced