"Comparative International Accounting is intended to be a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. A proper understanding requires...

"Accounting began as a practical activity in response to perceived needs. It has progressed in the same way, adapting to meet changes in the demands made on it. Where the needs differed in different countries, accounting developed in different ways, essentially on the Darwinian principle: useful...