Edition after edition, this text provides instructors with the most up-to-date and useful readings available to show students how an accounting standard can affect decision making. In this new Ninth Edition, faculty can package the text with either a Financial Accounting Research System (FARS) 2007 CD or a subscription for FARS Online. By adding an Online FARS Primer and increasing the discussion of the theoretical development of accounting theory, students will gain practical experience and theoretical knowledge that will help them on the new CPA exam and in the professional marketplace.