The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting means that there now is an authoritative conceptual framework for the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions. "An Introduction to Modern Financial Reporting Theory" explains the content of the Statement specifically for the student of accounting and finance. This text is of direct and practical interest to students who need to understand the contents of the new framework, which helps to clarify: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how...

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