Accounting Concepts and Policies

  • S. J. Gray
  • L. G. Campbell
  • J. C. Shaw

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.

Keywords

Income 

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Copyright information

© S. J. Gray, L. G. Campbell and J. C. Shaw 1984

Authors and Affiliations

  • S. J. Gray
    • 1
  • L. G. Campbell
    • 2
  • J. C. Shaw
    • 3
  1. 1.University of GlasgowUK
  2. 2.Deloitte Haskins SellsLondonUK
  3. 3.Deloitte Haskins SellsEdinburghUK

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