From the Back Cover
Accounting Theory and Practice is a comprehensive and wide-ranging textbook on the theory and practice of modern financial and management accounting. It provides a theoretical framework for the understanding of accounting, and an appreciation of the purpose of various accounting practices.
New material in the 7th edition include the following:
· Updated material on financial accounting standards and their effect on accounting procedures
· Information on the Combined Code on Corporate Governance and its efforts at improving company reporting
· Discussion of major changes in company taxation in recent years
· An updated account of developments in social accounting
· Inclusion of more scene-setting vignettes at the beginning of each chapter
Accounting Theory and Practice is an essential text for first year and second year undergraduate degree courses in accounting, first year MBA courses, professional accountancy examinations and practising accountants who want a broader view of the accounting process.
Michel W E Glautier, BA (Commerce) is a qualified chartered secretary and has a doctorate in management sciences. He is a former Professor of Accounting at the Ecole Superieure des Sciences Economiques et Commerciales (ESSEC) in Paris.
Brian Underdown, BA, MA, ACMA was Professor in Accounting and Financial Management in the Sheffield University Management School.