Abstract
This chapter provides the background to the specific questions in Chapters Three to Eleven by dealing with two matters which are of vital importance in the preparation and the interpretation of financial statements — accounting concepts and accounting policies.
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© 1984 S. J. Gray, L. G. Campbell and J. C. Shaw
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Gray, S.J., Campbell, L.G., Shaw, J.C. (1984). Accounting Concepts and Policies. In: Gray, S.J., Campbell, L.G., Shaw, J.C. (eds) International Financial Reporting. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07442-6_4
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DOI: https://doi.org/10.1007/978-1-349-07442-6_4
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-07444-0
Online ISBN: 978-1-349-07442-6
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