coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of accounting. We believe that a proper understanding requires broad overviews (as in Part I), but that these must be supported by detailed information on real countries and companies (as in Parts II to IV) and across-the-board comparisons of major topics (as in Parts V and VI). This book was first published in 1981. This present edition (the tenth) is a complete 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 possible motivations.
