This work provides a comprehensive treatment of terms used in financial accounting, management accounting, public sector accounting and auditing. It also covers related terms from areas such as business, finance and taxation. It is distinguished from other dictionaries particularly by its international flavour, dealing extensively with worldwide accounting matters. There are over 1000 entries, ranging in length from a couple of sentences (eg - defining "current cash equivalent") to 1000 words (eg - explaining "foreign currency translation"). The dictionary includes entries on influential accountants - academics and practitioners - and on accounting institutes, associations and other bodies. R.H.Parker has been Professor of Accounting at the University of Exeter since 1976. He has taught at universities and business schools in Australia, Britain, France and Nigeria. A Fellow of the Institute of Chartered Accountants, he is editor of the institute's quarterly research journal "Accounting and Business Research". He has published a number of books on accounting, including "Comparative International Accounting" (1981).