Author: Cleona LewisPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 230
Book Description
The International Accounts
Author: Cleona LewisPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 230
Book Description
The International Accounts (RLE Accounting)
Author: Cleona LewisPublisher: Routledge
ISBN: 1317974441
Category : Business & Economics
Languages : en
Pages : 183
Book Description
This volume analyses and presents the results of the trade, service and financial operations between any given country and the rest of the world. Among other issues the volume discusses tax measures of the 1920s, ascertaining the trend of foreign assets, verifying economic theory, providing analysis of war and reconstruction problems, and discussing foreign investments from the USA, France, Canada and Britain.
International Group Accounting (RLE Accounting)
Author: S. GrayPublisher: Routledge
ISBN: 1134708424
Category : Business & Economics
Languages : en
Pages : 466
Book Description
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
The History of Accounting (RLE Accounting)
Author: Michael ChatfieldPublisher: Routledge
ISBN: 1134675453
Category : Business & Economics
Languages : en
Pages : 678
Book Description
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.
Perspectives on Accounting and Finance in China (RLE Accounting)
Author: John BlakePublisher: Routledge
ISBN: 1134603215
Category : Business & Economics
Languages : en
Pages : 395
Book Description
The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors. Divided into four sections, the volume covers: Chinese perspectives on accounting the business and financial structure of China, including the re-emergence of a Chinese stock market the regulatory framework of accounting in China and comparisons with international accounting standards; the impact of current reforms in Chinese accounting practice the emergence of a new accounting profession in China. The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries’ accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.
Twentieth Century Accounting Thinkers (RLE Accounting)
Author: J. R. EdwardsPublisher: Routledge
ISBN: 1134706952
Category : Business & Economics
Languages : en
Pages : 395
Book Description
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.
Reporting Fixed Assets in Nineteenth-Century Company Accounts
Author: J. EdwardsPublisher: Routledge
ISBN: 1134706537
Category : Business & Economics
Languages : en
Pages : 585
Book Description
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.
A History of Financial Accounting (RLE Accounting)
Author: J. EdwardsPublisher: Routledge
ISBN: 1134678819
Category : Business & Economics
Languages : en
Pages : 341
Book Description
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.
Accounting for the Public Interest
Author: Steven MintzPublisher: Springer Science & Business Media
ISBN: 9400770820
Category : Philosophy
Languages : en
Pages : 284
Book Description
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Corporate Financial Reporting and Analysis in the early 1900s (RLE Accounting)
Author: Richard BriefPublisher: Routledge
ISBN: 1134604610
Category : Business & Economics
Languages : en
Pages : 249
Book Description
The contributions in this book, most of which are not widely available, discuss the evolution of financial reporting at a time when it was rare for companies to present detailed reports to their shareholders. Some early annual reports are reprinted here, including the 1902 annual report of the United States Steel Corporation, the 1909 annual report of the International Harvester Company, the 1910 annual report of the American Telephone & Telegraph Company and the 1911 annual report of Westinghouse Electric & Manufacturing Company.