The Late Nineteenth Century Debate Over Depreciation, Capital and Income PDF Download

Author: Richard P. Brief
Publisher:
ISBN: 9780405075407
Category :
Languages : en
Pages :

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Author: Richard P. Brief
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 192

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Author: Richard P. Brief
Publisher: Routledge
ISBN: 1134606648
Category : Business & Economics
Languages : en
Pages : 319

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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

Author: Robert E. Gallman
Publisher: University of Chicago Press
ISBN: 022682103X
Category : Business & Economics
Languages : en
Pages : 400

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Gives permanence and context to Gallman’s influential economic research on growth theory. When we think about history, we often think about people, events, ideas, and revolutions, but what about the numbers? What do the data tell us about what was, what is, and how things changed over time? Economist Robert E. Gallman (1926–98) gathered extensive data on US capital stock and created a legacy that has, until now, been difficult for researchers to access and appraise in its entirety. Gallman measured American capital stock from a range of perspectives, viewing it as the accumulation of income saved and invested, and as an input into the production process. He used the level and change in the capital stock as proxy measures for long-run economic performance. Analyzing data in this way from the end of the US colonial period to the turn of the twentieth century, Gallman placed our knowledge of the long nineteenth century—the period during which the United States began to experience per capita income growth and became a global economic leader—on a strong empirical foundation. Gallman’s research was painstaking and his analysis meticulous, but he did not publish the material backing to his findings in his lifetime. Here Paul W. Rhode completes this project, giving permanence to a great economist’s insights and craftsmanship. Gallman’s data speak to the role of capital in the economy, which lies at the heart of many of the most pressing issues today.

Author: Richard P. Brief
Publisher: Taylor & Francis
ISBN: 9780815312130
Category : Business & Economics
Languages : en
Pages : 287

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Author: Carien van Mourik
Publisher: Routledge
ISBN: 1136243496
Category : Business & Economics
Languages : en
Pages : 495

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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.

Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230889
Category : Business & Economics
Languages : en
Pages : 637

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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.

Author: Robert Bruegmann
Publisher: University of Chicago Press
ISBN: 9780226076959
Category : Architecture
Languages : en
Pages : 592

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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.

Author: Yuri Biondi
Publisher: Routledge
ISBN: 1136209018
Category : Business & Economics
Languages : en
Pages : 530

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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.

Author: Richard P. Brief
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 224

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