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Business events and transactions have become sophisticated and complex in today’s modern economy. Such complexity has a significant impact on the reading ease of “the Generally Accepted Accounting Principles” (GAAP) texts. Our study finds that GAAP texts that govern complex transactions or business events are very difficult to read and understand. We offer some suggestions to accounting students and emerging accounting professionals that can help them build and enhance their GAAP-reading skills.
Pinky Rusli, Western Kentucky University
David A Ziebart, University of Kentucky
Xinlei Zhao, University of Toledo