This book was first published in 1981. This present edition (the tenth) is a com- plete updating of the ninth edition which constituted the most extensive revision that we had ever made. One chapter (7) has been added: an examination of the pos- sible motivations and opportunities for different national versions of IFRS practice.
Professor of Accounting at Royal Holloway College, Univer- sity of London. He has also taught in Australia, Italy, the Netherlands, New Zealand, Scotland, Spain and the United States. He is currently a visiting professor at the Norwegian School of Management. He was the 2002 ‘Outstanding International Accounting Educator’ of the American Accounting Association. He was a member of the…