How to Use Financial Statements—A Handbook For Lawyers

It is always dangerous to write a handbook for lawyers on another discipline whether that discipline be medicine, engineering, actuarial science, or accounting. The demands on the lawyer for knowledge in any of these other disciplines differ both in breadth and depth in each of the multitudinous matters in which he finds himself involved. Moreover, among individual practicing lawyers are found widely varying degrees of sophistication in these other disciplines. Bearing in mind this inherent limitation of any handbook for lawyers, it is apparent that Irving Kellogg has done a good job with his handbook on financial statements.