Consolidated statements : a history and analysis
著者
書誌事項
Consolidated statements : a history and analysis
（Sydney accounting classics）
Sydney University Press, c2006
大学図書館所蔵 件 / 全1件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Originally published in New York by Arno Press 1978.
内容説明・目次
内容説明
During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Consolidated Statements: A History and Analysis: This book covers the history of the development of the use of consolidated statements in the UK, US and Australia. Consolidation refers to the use of the 3 basic statements in accounting, covering assets, liabilities and equity.
目次
Foreword to series
Preface Section 1
1. General introduction Section 2: UK background to the introduction of consolidated reporting
2. Asset valuation
3. UK accounting for inter-corporate investments
4. UK accounting for investments in subsidiaries
5. Company law reform in the 1920s and holding company accounting
6. Widespread acceptance of consolidated reporting in the 1930s
7. Section summary Section 3: US background to the introduction of consolidated reporting
8. The innovation of consolidated reports
9. US asset valuation practices before the 1930s
10. US accounting for inter-corporate investments
11. Consolidated reporting: before regulation
12. Regulation of corporate reporting in USA
13. Early SEC influences on the use of consolidated statements
14. Section summary Section 4
15. Consolidated reports: the issues
16. Confused ideas and practices: consolidated reporting since 1940 Selected bibliography
Index
「Nielsen BookData」 より
