This is a at least 3 page critique paper about one of the accounting topics from Intermediate accounting or Advanced accounting that you appreciate the least. That is your opinion is that the theory is not good accounting, is complex and represents more cost than benefit. Some of the guidance to write is as follows: 1. An introduction that identifies the purpose and outline of the paper. 2. Discussion of theory you selected. Discuss theory with codification. 3. Why you have negative opinion about the theory and what suggestion can you give to FASB in modification of theory.