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Financial Accounting Theory and Analysis 11th Edition continues to focus on showing readers how accounting standards directly affect daily decision making on the job. The new edition of this text has been updated and revised to provide students and professionals with the theoretical background they need to keep up with the convergence issues and succeed in today’s increasingly global economy. The 11th Edition incorporates all new standards or exposure drafts from the FASB and IASB released, including an updated revenue recognition section with the FASB’s discussion of the “milestone method” integrated. The revenue recognition section has been updated to include the FASB’s new revised exposure drafts, Revenue from Contracts with Customers. The discussion of comprehensive income has been updated to include the new reporting requirement. The new edition also includes updated discussions of offsetting assets and liabilities and the FASB’s new ASU on the topic. The text now includes goodwill updates and the new fair guidelines.Financial Accounting Theory and Analysis 11th Edition contains an updated transfer and receivables section, which now incorporates a discussion of Lehman Brothers bankruptcy and Repo 105 transactions.