http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Baldwin requires students to obtain and analyze "live" financial statements from publicly-traded firms. Accounting textbooks often use uncomplicated, make believe examples that isolate specific issues to illustrate a specific point. The result is that students do not "learn" that "real" financial statements do not always appear as neat and tidy as those in textbook examples