Studies in Accounting

ISBN-13: 9780415709552 / Angielski / Twarda / 2013 / 426 str.

William T. Baxter; Sidney Davidson

Opis

This volume brings together noteworthy articles in accounting. Some of the pieces existed in journals, but many were commissioned specifically for this volume. They fill gaps in the usual text-books, gaps that are particularly glaring where concepts are at issue. Among other things the articles cover:

• depreciation
• dividend law
• social accounting
• value and income
• inflation

Spis treści

Part 1: History 1. An Historical Defense of Book-keeping 2. Some Topics in the History of Financial Accounting in England, 1500-1900 Part 2: Asset Valuation and Income Theory 3. Income Measurement in a dynamic Economy 4. Economics and Accounting: The Uncongenial Twins 5. The Nature and Measurement of Income 6. The Economist’s Cost Concept and Business Problems 7. The Accounting Theory of Profit: An Analysis Based on Material From Practice 8. What’s Wrong with Accounting? 9. Capital Value and Income 10. Allocation: the Fallacy and the Theorists 11. Asset Values and Enterprise Income Part 3: Depreciation 12. Depreciation and Obsolescence as Factors in Costing Part 4: Price Change 13. An Application of Replacement Value Theory Part 4: The Accountant and the Community 14. Toward a Theory for Social Accounting Part 5: Authority 15. The Role of the Reporting Accountant Today 16. Accounting Standards in the British Isles Part 6: Law The Evolution of the Dividend Law of England Part 7: Outside the Law 17. The Greatest Accountant in the World 18. The Case of the Royal Mail Part 8: Special Aspects 19. Portfolio Theory and Accounting  20. Accounting Research, Education and Practice Part 9: Things to Come 21. Diversified Models – An Alternative to the Illusion of Certainty in Accounting Reports 22. Predictive Value: A Criterion for Choice of Accounting Methods.

O autorze

Multivolume collection by leading authors in the field