书目详细信息
： A history of corporate financial reporting /
书目信息 机读格式(MARC)
| ISBN： | 9781138553187 (hardback) : |
|---|---|
| 编目源： | DLC DLC |
| 个人名称： | Edwards, J. R., |
| 题名： | A history of corporate financial reporting / John Richard Edwards. |
| 索书号： | F275/E26.2E |
| 载体形态： | xxv, 380 pages ; 24 cm. |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | 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 -- Index. |