Author: Richard P. Brief
Publisher: Routledge
ISBN: 1134606575
Category : Business & Economics
Languages : en
Pages : 324
Book Description
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
The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)
Author: Richard P. Brief
Publisher: Routledge
ISBN: 1134606575
Category : Business & Economics
Languages : en
Pages : 324
Book Description
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
Publisher: Routledge
ISBN: 1134606575
Category : Business & Economics
Languages : en
Pages : 324
Book Description
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
The Routledge Companion to Financial Accounting Theory
Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107262
Category : Business & Economics
Languages : en
Pages : 559
Book Description
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.
Publisher: Routledge
ISBN: 1135107262
Category : Business & Economics
Languages : en
Pages : 559
Book Description
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.
Management, Finance and Industrial Relations in Maritime Industries
Author: Simon Ville
Publisher: Liverpool University Press
ISBN: 1786949288
Category : History
Languages : en
Pages : 230
Book Description
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.
Publisher: Liverpool University Press
ISBN: 1786949288
Category : History
Languages : en
Pages : 230
Book Description
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.
The History of Accounting (RLE Accounting)
Author: Michael Chatfield
Publisher: Routledge
ISBN: 1134675526
Category : Business & Economics
Languages : en
Pages : 1206
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.
Publisher: Routledge
ISBN: 1134675526
Category : Business & Economics
Languages : en
Pages : 1206
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.
The Continuing Debate Over Depreciation, Capital and Income
Author: Richard P. Brief
Publisher: Taylor & Francis
ISBN: 9780815312130
Category : Business & Economics
Languages : en
Pages : 287
Book Description
Publisher: Taylor & Francis
ISBN: 9780815312130
Category : Business & Economics
Languages : en
Pages : 287
Book Description
Journal of Economic Literature
The Accounting Historians Journal
Measuring Capital in the New Economy
Author: Carol Corrado
Publisher: University of Chicago Press
ISBN: 0226116174
Category : Business & Economics
Languages : en
Pages : 602
Book Description
As the accelerated technological advances of the past two decades continue to reshape the United States' economy, intangible assets and high-technology investments are taking larger roles. These developments have raised a number of concerns, such as: how do we measure intangible assets? Are we accurately appraising newer, high-technology capital? The answers to these questions have broad implications for the assessment of the economy's growth over the long term, for the pace of technological advancement in the economy, and for estimates of the nation's wealth. In Measuring Capital in the New Economy, Carol Corrado, John Haltiwanger, Daniel Sichel, and a host of distinguished collaborators offer new approaches for measuring capital in an economy that is increasingly dominated by high-technology capital and intangible assets. As the contributors show, high-tech capital and intangible assets affect the economy in ways that are notoriously difficult to appraise. In this detailed and thorough analysis of the problem and its solutions, the contributors study the nature of these relationships and provide guidance as to what factors should be included in calculations of different types of capital for economists, policymakers, and the financial and accounting communities alike.
Publisher: University of Chicago Press
ISBN: 0226116174
Category : Business & Economics
Languages : en
Pages : 602
Book Description
As the accelerated technological advances of the past two decades continue to reshape the United States' economy, intangible assets and high-technology investments are taking larger roles. These developments have raised a number of concerns, such as: how do we measure intangible assets? Are we accurately appraising newer, high-technology capital? The answers to these questions have broad implications for the assessment of the economy's growth over the long term, for the pace of technological advancement in the economy, and for estimates of the nation's wealth. In Measuring Capital in the New Economy, Carol Corrado, John Haltiwanger, Daniel Sichel, and a host of distinguished collaborators offer new approaches for measuring capital in an economy that is increasingly dominated by high-technology capital and intangible assets. As the contributors show, high-tech capital and intangible assets affect the economy in ways that are notoriously difficult to appraise. In this detailed and thorough analysis of the problem and its solutions, the contributors study the nature of these relationships and provide guidance as to what factors should be included in calculations of different types of capital for economists, policymakers, and the financial and accounting communities alike.
Accounting for Tax Subsidies with Special Reference to Cost of Service, Or "fair Rate of Return," Utility Regulation
Author: Seymour Fiekowsky
Publisher:
ISBN:
Category : Subsidies
Languages : en
Pages : 84
Book Description
Publisher:
ISBN:
Category : Subsidies
Languages : en
Pages : 84
Book Description
The Cumulative Book Index
Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 2318
Book Description
A world list of books in the English language.
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 2318
Book Description
A world list of books in the English language.