This text aims to show that accounting is as much about judgements as facts and as much about influencing as informing. It explains the historical development of accounting in Europe, and explores the cultural and structural differences that exist in financial reporting between member states of the European Union. This edition includes extensive coverage of the corporate governance debate in relation to the regulation of financial reporting, and the management accounting section contains a chapter on divisional performance and transfer pricing.
- ISBN10 0273630504
- ISBN13 9780273630500
- Publish Date 19 March 1997
- Publish Status Out of Print
- Out of Print 22 February 2005
- Publish Country GB
- Imprint Pearson Education Limited
- Edition 2nd edition
- Format Paperback
- Pages 830
- Language English