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A history of corporate financial reporting / John Richard Edwards

Von:

Edwards, John Richard, 1946- [VerfasserIn]

Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: Routledge studies in accountingVerlag: New York : Routledge, 2019Beschreibung: 1 Online-RessourceSchlagwörter:

Andere physische Formen: 1138553182 | 9781138553187 | 1315148447. | 9781315148441. | Erscheint auch als: Kein Titel Druck-Ausgabe | Print version: History of corporate financial reporting. New York : Routledge, 2018LOC-Klassifikation:

HF5686.C7

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Zusammenfassung: Setting the scene -- Nature and purpose of corporate financial statements -- Companies, shareholders and capital markets -- Early issues in financial reporting -- Financial reporting to c.1800 : the theory -- Financial reporting to c.1800 : the practice -- Nineteenth century issues -- Regulation vs laissez faire in nineteenth-century Britain -- Statutory companies and the double account system -- Company law -- Profits, dividends and capital maintenance -- Corporate legislation and pressure groups -- Financial reporting as misinformation -- Falsification of accounts -- Selected financial reporting issues -- Annual report and accounts -- Standardized accounting statements -- Group accounts -- Profits, provisions and reserves -- Tangible fixed assets -- Off-balance sheet financing -- Accounting for changing prices -- Cash and funds flow -- Recommendations, standards and a conceptual framework -- Reflections -- Continuity with change -- Bibliography -- IndexPPN: PPN: 1028308485Package identifier: Produktsigel: ZDB-4-NLEBK

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