"Accounting education has experienced many dramatic changes over the life of this accounting theory text. The publication of the thirteenth edition represents over forty years in its evolution. At its inception, much of what was then considered theory was, in reality, rote memorization of rules....

"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...