Download or read book From the Companies Act of 1929 to the Companies Act of 1948 RLE Accounting written by Paul Bircher and published by Routledge. This book was released on 2013-12-04 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.
Download or read book The History of Accounting RLE Accounting written by Michael Chatfield and published by Routledge. This book was released on 2014-02-05 with total page 1206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Download or read book Reporting Fixed Assets in Nineteenth Century Company Accounts written by J. Edwards and published by Routledge. This book was released on 2013-11-26 with total page 585 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 Studies of Company Records RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2013-12-04 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.
Download or read book Accounting Queries RLE Accounting written by Harold Edey and published by Routledge. This book was released on 2013-12-04 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: These reprints of articles, lectures and talks cover the period 1949 – 1980. They chart the development of the academic subject of accountancy and illustrate some of the matters which were concerning the academics at the London School of Economics at a time when academic accountancy was still in its infancy.
Download or read book Evolution of Corporate Financial Reporting RLE Accounting written by T. Lee and published by Routledge. This book was released on 2014-02-05 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.
Download or read book A History of Financial Accounting RLE Accounting written by J. Edwards and published by Routledge. This book was released on 2013-12-04 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.
Download or read book Accounting Innovation RLE Accounting written by Hugh Coombs and published by Routledge. This book was released on 2013-12-04 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: The period 1835-1935 saw the development of the structure of local government which remains broadly intact today and also the growth of modern financial reporting procedures. This book examines the accounting implications of these developments and places them within the social and organisational contexts in which the events took place. The research is based on the contents of government reports, contemporary literature dating from the mid 1870s and the archival records of five municipal corporations – Birmingham, Bradford, Bristol, Cardiff and Manchester.
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 Twentieth Century Accounting Thinkers RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2014-02-05 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Download or read book Accounting in Australia RLE Accounting written by Robert H. Parker and published by Routledge. This book was released on 2013-12-04 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies
Download or read book Financial Reporting to Employees RLE Accounting written by Lee D. Parker and published by Routledge. This book was released on 2013-12-04 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques of observers at the time, and the requirements of employees in some instances. For report producers, managers and accountants, it reveals some of the reporting traditions that we have inherited today as well as reporting practices that have already been recommended, tried and tested in the past. The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.
Download or read book Statutory Rules and Orders Other Than Those of a Local Personal Or Temporary Character varies Slightly written by Great Britain. Laws, statutes, etc and published by . This book was released on 1949 with total page 1708 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Statutory Instruments Other Than Those of a Local Personal Or Temporary Character for the Year written by Great Britain and published by . This book was released on 1948 with total page 1774 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The International Business Archives Handbook written by Alison Turton and published by Routledge. This book was released on 2017-09-19 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Business Archives Handbook provides up-to-date information and guidance on key issues relating to the understanding and management of the historical records of businesses. Key features include: • Chapter contributions from a range of experts in their respective fields. • Content covering business archive and business history initiatives around the world. • Practical advice combined with thought-provoking discussion on issues hitherto little addressed. • Useful quick-reference tables, global case study examples and further reading suggestions. The handbook is an invaluable guide for students, archive professionals and business historians alike. It is also an important reference tool for business professionals involved in information management more generally.
Download or read book Corporate Truth written by Adrian Henriques and published by Routledge. This book was released on 2013-09-05 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Whether you are an accounting standard setter a corporate lawyer or an activist member of an NGO you will find ideas here which challenge previously held views and demand your consideration.' Roger Adams Executive Director - Technical Association of Chartered Certified Accountants 'This book will help business leaders understand the values and principles which underpin business integrity and why transparency needs to be taken to the heart of the decision-making process.' John Christensen Director Tax Justice Network International Secretariat 'This book is a timely exploration of what?transpa.
Download or read book Papers on Accounting History RLE Accounting written by Robert Parker and published by Routledge. This book was released on 2013-12-04 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.
