Our objective is to provide a balanced and comprehensive framework to enable students
to acquire the requisite knowledge and skills to appraise current practice critically and to
evaluate proposed changes from a theoretical base. To this end, the text contains:
● current IASs and IFRSs,
● illustrations from published accounts,
● a range of review questions,
● exercises of varying difficulty,
● outline solutions to selected exercises in an Appendix at the end of the book,
● extensive references.