Corporate Financial Reporting and Analysis in the early 1900s (RLE Accounting)
Corporate Financial Reporting and Analysis in the early 1900s (RLE Accounting)

Author: Richard P. Brief

Publisher: Routledge

Published: 2013-12-04

Total Pages: 315

ISBN-13: 1134604688

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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.

The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)
The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)

Author: Richard P. Brief

Publisher: Routledge

Published: 2014-02-05

Total Pages: 319

ISBN-13: 1134606648

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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

Evolution of Corporate Financial Reporting (RLE Accounting)
Evolution of Corporate Financial Reporting (RLE Accounting)

Author: T. Lee

Publisher: Routledge

Published: 2014-02-05

Total Pages: 320

ISBN-13: 1134715145

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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.

Accounting History from the Renaissance to the Present
Accounting History from the Renaissance to the Present

Author: T. A. Lee

Publisher: Routledge

Published: 2014-06-23

Total Pages: 315

ISBN-13: 1317945360

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First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.

The History of Accounting (RLE Accounting)
The History of Accounting (RLE Accounting)

Author: Michael Chatfield

Publisher: Routledge

Published: 2014-02-05

Total Pages: 678

ISBN-13: 1134675453

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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.

Financial Reporting to Employees (RLE Accounting)
Financial Reporting to Employees (RLE Accounting)

Author: Lee D. Parker

Publisher: Routledge

Published: 2013-12-04

Total Pages: 276

ISBN-13: 1317974182

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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.

American Accountants and Their Contributions to Accounting Thought (RLE Accounting)
American Accountants and Their Contributions to Accounting Thought (RLE Accounting)

Author: John J. Kahle

Publisher: Routledge

Published: 2014-02-05

Total Pages: 201

ISBN-13: 1134711018

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Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.

A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting
A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting

Author: David Crowther

Publisher: Routledge

Published: 2018-02-06

Total Pages: 355

ISBN-13: 1351735918

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This title was first published in 2002: This text is concerned with the role of corporate reporting in UK public limited companies. It is a common assumption that the most significant part of any corporate report is the accounting information contained within. This book, however, takes a different view. The central argument is that the purpose of corporate reporting has changed from one primarily of stewardship and accountability to shareholders to a more outward- and forward-looking perspective. The author argues that one of the driving forces for this change in orientation is the discourse of environmental accounting, along with other forces. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument.

Cash Flow Reporting (RLE Accounting)
Cash Flow Reporting (RLE Accounting)

Author: Thomas Lee

Publisher: Routledge

Published: 2014-02-05

Total Pages: 420

ISBN-13: 1317975685

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There are introductory analyses by the editor and suggested further readings for discussion or essay papers.

Financial Reporting & Analysis
Financial Reporting & Analysis

Author: Charles H. Gibson

Publisher: South Western Educational Publishing

Published: 2004

Total Pages: 0

ISBN-13: 9780324186437

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The extensively revised 8th edition thoroughly involves readers with Financial Statements by using real-world examples. The emphasis is on the analysis and interpretation of the end result of financial reporting and financial statements.