The perfect blend of coverage of the conceptual, legal and regulatory aspects of financial reporting. Preface, Abbreviations, The Conceptual Framework, k Traditional Accounting Conventions, Economic Valuation Concepts, Current Entry Values, Current Purchasing Power Accounting, The International Dimension, The Legal Framework, Limited Liability Companies, Accounts of Public Sector Organizations, The Regulatory Framework, Accounting Principles, Fixed Assets, Substance Over Form, Taxation, Pension Costs, Group Accounts and Associated Companies, Earning Per Share, Cash Flow Statements, Bibliography, Index.