Download or read book The Late Nineteenth Century Debate Over Depreciation Capital and Income written by Richard P. Brief and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Late Nineteenth Century Debate Over Depreciation Capital and Income written by Richard P. Brief and published by . This book was released on 1976 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Continuing Debate Over Depreciation Capital and Income RLE Accounting written by Richard P. Brief and published by Routledge. This book was released on 2014-02-05 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting
Download or read book Reporting Fixed Assets in Nineteenth Century Company Accounts RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2013-11-26 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.
Download or read book A History of Corporate Financial Reporting in Britain written by John Richard Edwards and published by Routledge. This book was released on 2018-07-11 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.
Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Download or read book Catalog of Copyright Entries Third Series written by Library of Congress. Copyright Office and published by Copyright Office, Library of Congress. This book was released on 1979 with total page 1914 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Scottish Contribution to Accounting History written by T. A. Lee and published by Routledge. This book was released on 2020-09-04 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1986, is a celebration of Scottish accounting influence and tradition. The essays are critical contributions to the study of accounting history, split into two main sections: the development of accounting thought and practice prior to the emergence of a regulated accountancy profession; and the problems faced in the first 70 years of the accountancy profession.
Download or read book The Routledge Companion to Accounting Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Download or read book The Architects and the City written by Robert Bruegmann and published by University of Chicago Press. This book was released on 1997-08-18 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book connects architectural history with urban history by looking at the work of a major architectural firm, Holabird & Roche. No firm in any large American city had a greater impact. With projects that ranged from tombstones to skyscrapers, boiler rooms to entire industrial complexes, Holabird & Roche left an indelible stamp on the city of Chicago and, indeed, far beyond. In this volume, the first of two on Holabird & Roche and its successor, Holabird & Root, Robert Bruegmann traces the firm's history from its founding in 1880 to the end of the First World War.
Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Download or read book Nineteenth Century Capital Accounting and Business Investment written by Richard P. Brief and published by . This book was released on 1976 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Adding Value RLE Marketing written by Geoffrey Jones and published by Routledge. This book was released on 2014-09-19 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: An international group of scholars, drawn from the United States, Europe and Australia and from a number of academic disciplines, explores the history of marketing in the food and drink industries, focusing on the meaning of brands, the ways in which they add value and the surrounding business strategies.
Download or read book The Accounting Historians Journal written by and published by . This book was released on 2002 with total page 840 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management Finance and Industrial Relations in Maritime Industries written by Simon Ville and published by Liverpool University Press. This book was released on 2017-10-18 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume seeks to explore the vast history of international maritime business, focussing on themes of management, finance, and labour. Each essay considers the economics of maritime industries and the factors that influenced decision-making. Their collective purpose is to spotlight relatively neglected areas of international maritime business history, and their richly varied subjects and geographies are primarily unified by this theme, whilst demonstrating the universality of international maritime business. The essays cover the following subjects:- the Norwegian shipbroking firm, Fearnley and Eger; the labour management strategies of nineteenth century London dock companies; the hierarchies of Finnish seagoing in the nineteenth century; twentieth-century Spanish merchant shipping; an examination of Gothenburg’s leading shipping companies; an exploration of The Royal Mail’s postal contracts and overseas mail service; patterns of ownership and finance in Greek deep-sea steamship fleets; the relationships between banks and industry in interwar Italy; the expansion of Japanese post-war shipbuilding; and a survey of Chinese junk trades.
Download or read book The Relevance of History to Contemporary Accounting Issues written by Barbara Dubis Merino and published by . This book was released on 1978 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
