Towards a Theory and Practice of Cash Flow Accounting (Rle Accounting)

ISBN-13: 9781138985834 / Angielski / Miękka / 2015 / 286 str.

T. A. Lee;Robert H. Parker;¬Abar

Opis

This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

O autorze

Multivolume collection by leading authors in the field