Synopsis
Margins of Error in Accounting covers the main reasons why published company accounts cannot be completely 'accurate' and the likely extent of the resulting errors. Separate chapters cover: the 'interim-ness' of accounts; the use of current value estimates; the cumulative effect of inflation on money as the unit of account.
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About the Author
DAVID R. MYDDLETON has been Professor of Finance and Accounting at the Cranfield School of Management, UK since 1972 (Emeritus since retiring in 2005). He has written books on the British tax system, inflation accounting and accounting standards. He is Chairman of the Trustees of the Institute of Economic Affairs.
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