Reporting fixed assets in nineteenth-century company accounts
Author(s)
Bibliographic Information
Reporting fixed assets in nineteenth-century company accounts
（Routledge library editions, . Accounting ; v. 32）
Routledge, 2014, c1986
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Note
ISBN for subseries "Accounting": 9780415530811
Reprint. Originally published: New York : Garland, 1986
Includes bibliographical references
Description and Table of Contents
Description
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.
Table of Contents
Preface, Methods and Procedures in General Use, Practices among Public Utilities, Legal and Other Influences
by "Nielsen BookData"