TY - BOOK AU - Glautier,M.W.E. AU - Underdown,Brian TI - Accounting theory and practice SN - 9780273624448 U1 - 657 21 PY - 1997/// CY - London PB - Pitman KW - Accounting N1 - Table of Contents Part 1. Theoretical framework Part 2. Financial accounting - the historical cost approach Part 3. Financial reporting - alternative valuation approaches Part 4. Financial reporting - extending the disclosure of information Part 5. Management Accounting ; Includes bibliographies and index ER -