From the Companies Act of 1929 to the Companies Act of 1948 (RLE: Accounting)
From the Companies Act of 1929 to the Companies Act of 1948 (RLE: Accounting)

Author: Paul Bircher

Publisher: Routledge

Published: 2013-12-04

Total Pages: 350

ISBN-13: 1134609094

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The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.

Reporting Fixed Assets in Nineteenth-Century Company Accounts
Reporting Fixed Assets in Nineteenth-Century Company Accounts

Author: J. Edwards

Publisher: Routledge

Published: 2013-11-26

Total Pages: 585

ISBN-13: 1134706537

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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.

Studies of Company Records (RLE Accounting)
Studies of Company Records (RLE Accounting)

Author: J. R. Edwards

Publisher: Routledge

Published: 2013-12-04

Total Pages: 361

ISBN-13: 113470674X

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This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.

Accounting Queries (RLE Accounting)
Accounting Queries (RLE Accounting)

Author: Harold Edey

Publisher: Routledge

Published: 2013-12-04

Total Pages: 233

ISBN-13: 1134677553

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These reprints of articles, lectures and talks cover the period 1949 – 1980. They chart the development of the academic subject of accountancy and illustrate some of the matters which were concerning the academics at the London School of Economics at a time when academic accountancy was still in its infancy.

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.

A History of Financial Accounting (RLE Accounting)
A History of Financial Accounting (RLE Accounting)

Author: J. Edwards

Publisher: Routledge

Published: 2013-12-04

Total Pages: 341

ISBN-13: 1134678819

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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.

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.

Accounting Innovation (RLE Accounting)
Accounting Innovation (RLE Accounting)

Author: Hugh Coombs

Publisher: Routledge

Published: 2013-12-04

Total Pages: 221

ISBN-13: 1134677340

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The period 1835-1935 saw the development of the structure of local government which remains broadly intact today and also the growth of modern financial reporting procedures. This book examines the accounting implications of these developments and places them within the social and organisational contexts in which the events took place. The research is based on the contents of government reports, contemporary literature dating from the mid 1870s and the archival records of five municipal corporations – Birmingham, Bradford, Bristol, Cardiff and Manchester.

Twentieth Century Accounting Thinkers (RLE Accounting)
Twentieth Century Accounting Thinkers (RLE Accounting)

Author: J. R. Edwards

Publisher: Routledge

Published: 2014-02-05

Total Pages: 395

ISBN-13: 1134706952

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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.

Accounting in Australia (RLE Accounting)
Accounting in Australia (RLE Accounting)

Author: Robert H. Parker

Publisher: Routledge

Published: 2013-12-04

Total Pages: 637

ISBN-13: 1317963911

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The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies