A history of corporate financial reporting in Britain / John Richard Edwards.

Author/creator Edwards, J. R.
Format Electronic
Publication InfoNew York : Routledge, Taylor & Francis Group 2019.
Descriptionxxv, 380 pages ; 24 cm.
Supplemental ContentFull text available from Taylor & Francis eBooks
Subjects
Corporations--Accounting. --History.
Corporation reports--History.
Financial statements--History.

SeriesRoutledge studies in accounting
Contents 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.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2018017030
ISBN9781138553187 (hardback)
ISBNebook

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Electronic Resources Access Content Online ✔ Available