European financial reporting: a history
Peter J. Walton
Academic Press, 1995 - Business & Economics - 287 pages
Primarily a reference work for those interested in financial accounting and reporting, European Financial Reporting is the first English language source that analyzes the historical development of accounting inthe different European countries, and thereby provides relevant material for the study of comparative international accounting. The text is an essential introduction to the evolution of financial reporting from the industrial revolution to the present day.
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Accounting in the industrialization of Western Europe
The history of financial reporting in Austria
The history of financial reporting in Belgium
10 other sections not shown
according accounting law accounting practice accounting principles accounting profession accounting regulation accounting rules Accounting Standards Aktiengesetz Aktieselskaber Article auditing profession auditors balance sheet Britain British calculation capital changes Commercial Code commercial law committee company law company's countries creditors depreciation directors disclosure double-entry book-keeping Dutch economic established European Experts Comptables fair view financial accounting financial reporting financial statements Finland fixed assets Fourth Directive France French German group accounts hidden reserves ICAEW included income statement industrial inflation accounting Institute interest issued Italian Italy Limited Companies Act limited liability companies loss account Netherlands nineteenth century Norway obligation organization Paris period Plan Comptable professional profit and loss public limited companies published railway reform revenue Revision & Regnskabsvęsen revisorer Schmalenbach share-issuing companies shareholders societe anonyme statute stock corporation stock exchange Swiss tax law taxation theory trade true and fair