The work of Jayne D. Maas and Bruce A. Leauby [9] provides an illustration of the underlying theory of a concept map as it applies to GAAP. Create your own version of a GAAP concept map, based on

(a) your individual interpretation of the work of Maas and Leauby and then

(b) a map derived by group exercise; include linkages to other courses you are now taking. Reflect on the differences between your individual perspective and that of the group on the role and importance of GAAP in finance today.