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|All Authors / Contributors:||
Graeme Macdonald; B A Rutherford; Peter A Bird
|Description:||xii, 221 pages|
|Contents:||Accounting education and research - the role of universities, John Arnold; income - a will-o'-the-wisp, W.T.Baxter; a decision required on decision-orientated accounting, Michael Bromwich; true substance and fair reporting, Harold C.Edey; the future of self-regulation, Don Hanson; accounting standards and special purpose transactions - some lessons from taxation, Graeme Macdonald; accounting basics - language, writing materials, numerals and calculation, R.H.Parker; the true and fair view doctrine - some recent developments, B.A.Rutherford; foreign currency capital clauses, Clive M.Schmitthoff; the valuation problem in contemporary financial reporting in the UK, Geoffrey Whittington; accounting for business combinations, Robert Willott; the regulation of privately owned utilities - an accounting challenge, Bryand Carsberg.|
|Responsibility:||G. Macdonald and B.A. Rutherford.|