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