Reporting Fixed Assets in Nineteenth-Century Company Accounts

1. Auflage 2016
ISBN: 978-1-138-98516-2
Verlag: Taylor & Francis Ltd

Buch, Englisch, 584 Seiten, Format (B × H): 246 mm x 176 mm, Gewicht: 1030 g

Reihe: Routledge Library Editions: Accounting

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.

Zielgruppe

General, Postgraduate, Professional, and Undergraduate

Autoren/Hrsg.

Edwards, J.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

Preface, Methods and Procedures in General Use, Practices among Public Utilities, Legal and Other Influences

Über Autor(innen)

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