The current volume cannot possibly aim to provide in depth coverage of the vast range of activities which comprise modern accounting practice. Instead, it aims to provide a way in to the expanding accounting research literature which in recent years has come to provide a variety of perspectives on the big issues confronting accounting practice.
Some of the contributions to the volume focus on particular financial reporting, auditing, or management accounting topics and outline alternative possible approaches or treatments within (and perhaps beyond) existing conventions or rules. The information contained in the main financial statements (the balance sheet, the profit and loss account, and the cash flow statement) is discussed.