[FW1] ACL's vs Firewalls

[Holland, Stephen]

I am wondering if someone knows of a whitepaper or just general knowledge of why firewalls are better than ACL’s.  I am aware of the statefull inspection that checkpoint can do, but with an acl you can creat rules to allow “established connections” thus looking deaper into the packet.  Stuff like that.  I have a good understanding of CP, but not ACL and wanted to compare the two.   Just looking for some indepth reading.