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Author : Richard P. Brief
Publisher : Routledge
Page : 244 pages
File Size : 47,6 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134604616
First published in 2014. Routledge is an imprint of Taylor & Francis, an informa company.
Author : T. A. Lee,Robert H. Parker
Publisher : Routledge
Page : 369 pages
File Size : 43,7 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134715213
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.
Author : S. David Young,Jacob Cohen,Daniel A. Bens
Publisher : John Wiley & Sons
Page : 368 pages
File Size : 55,5 Mb
Release : 2018-11-28
Category : Business & Economics
ISBN : 9781119494577
Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.
Author : Herman W. Bevis
Publisher : Routledge
Page : 210 pages
File Size : 51,7 Mb
Release : 2013-11-26
Category : Business & Economics
ISBN : 9781134602650
This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process.
Author : Lee D. Parker
Publisher : Routledge
Page : 400 pages
File Size : 44,8 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781317974178
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.
Author : George J. Murphy
Publisher : Routledge
Page : 192 pages
File Size : 55,5 Mb
Release : 2020-09-04
Category : Business & Economics
ISBN : 9781000166736
This book, first published in 1988, studies the changes in selected annual corporate financial reporting practices in Canada from 1900 to 1970, and examines the background and processes that have influenced such changes. Knowledge of how financial reporting practices evolved and what influenced their evolution is key to understanding current financial reporting and in influencing further change.
Author : T. A. Lee,Robert H. Parker
Publisher : Routledge
Page : 308 pages
File Size : 46,6 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134715145
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.
Author : Charles H. Gibson
Publisher : South Western Educational Publishing
Page : 686 pages
File Size : 45,8 Mb
Release : 2001
Category : Financial statements
ISBN : NWU:35556031603475
This extensively revised eighth edition thoroughly involves students with financial statements by using real-world examples. It builds skills in analyzing real financial reports through statements, exhibits, and cases of actual companies. Emphasis is placed on the analysis and interpretation of the end result of financial reporting--financial statements.
Author : John Richard Edwards
Publisher : Routledge
Page : 380 pages
File Size : 41,5 Mb
Release : 2018-07-11
Category : Business & Economics
ISBN : 9781351373470
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.
Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 674 pages
File Size : 49,6 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134675456
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.
Author : Lee D. Parker
Publisher : Unknown
Page : 276 pages
File Size : 48,8 Mb
Release : 2013-11
Category : Business & Economics
ISBN : 0415718066
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.
Author : David F. Hawkins
Publisher : Routledge
Page : 291 pages
File Size : 43,5 Mb
Release : 2022-02-01
Category : Business & Economics
ISBN : 9781000385472
This book, first published in 1986, is a close analysis into management’s financial disclosure practices of the first half of the twentieth century. With criticisms of existing financial disclosure practices continuing to today, this study aims to make sense of the present through an examination of past practices, difficulties and solutions.
Author : Thomas Alexander Lee,Robert Henry Parker
Publisher : Unknown
Page : 307 pages
File Size : 52,6 Mb
Release : 1979
Category : Corporations
ISBN : 0824063325
Author : Michael Gaffikin,Michael Aitken
Publisher : Routledge
Page : 278 pages
File Size : 50,7 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134707164
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
Author : J. R. Edwards
Publisher : Routledge
Page : 323 pages
File Size : 41,6 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134678884
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.