Accounts, Accounting and Accountability
This collection of specially commissioned essays has been assembled in memory of the late Professor Peter Bird of the University of Kent. It reflects his interests and the range of his contributions to accountancy literature. Peter Bird was particularly concerned to improve communications between academics and the rest of the profession, and the contributors, among whom are some of the most significant names in current accountancy teaching and research, have aimed their essays at a mixed audience of academics and practitioners. This book should be of interest to accountants in practice, accountancy teachers, and students of accountancy.
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- Hardback | 288 pages
- 156 x 234mm | 580g
- 21 Sep 1989
- Cengage Learning EMEA
- London, United Kingdom
- bibliography, index
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Table of 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.