International accounting harmonisation is of growing interest to companies operating multinationally and is likely to be the key financial issue of the new millennium. This book is a comprehensive introductory text covering both financial accounting and reporting in this international context, especially but not exclusively focused on Europe. It is designed to be used at undergraduate and MBA level in universities and business schools, particularly where the course has an international emphasis and/or comprises students of different nationalities. The legal framework in the book is based on that of the EU. The accounting framework described is eclectic but International Accounting Standards (IASs) provide a unifying theme. The book has an orientation towards the analysis and interpretation of accounting information that is particularly relevant for business management students. The book is pedagogically strong and has many real-world examples to lend an authentic flavour. There are numerous worked examples and problems. A good support package containing solutions and overhead transparency masters is available to adopting lecturers. *Comprehensive introductory textbook covering both