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An innovative introductory text providing a complete foundation in the principles and practice of financial accounting within the unique context of the accounting rules of the EU and the IASC rather than the traditiional single-country perspective; it also includes material on international reporting differences and analysis, and moves towards harmonisation. the teaching, learning and assessment features comprise worked examples, end-of-chapter review questions and exercises (with suggested answers), a glossary of terms and an annotated bibliography. Teacher's Manual including OHPs (0-13-030214-7)