A brief introduction to the text -- Professions and professionalism -- Ethics -- An overview of accounting problems -- Accounting and corporate governance -- Accounting for post-retirement benefits -- Income, value and financial reporting -- Financial instruments -- Group accounts -- The mechanics of consolidation -- More complicated group structures -- Changes in groups -- Foreign currencies -- International accounting -- Accounting for the environment -- Writing a dissertation -- Appendix answers to end-of-chapter questions -- Index.

Focuses on the needs of undergraduate students, avoiding the complexities that are more relevant to professional courses. Written with an international perspective in line with real business activities. The combination of sufficient practical coverage with an approachable scholarly framework will appeal to both students and lecturers.

College of Business and Accountancy