Corporate Disclosures: The Origin of Financial and Business Reporting 1553-2007 AD
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Author
Edition
1st ed.
Publisher
ISBN
9788189643003
Length
xx+412p., Tables; Figures; Appendices; Notes; Index; 23cm.
Subjects
Spanning over two millennia of time and five continents of space, this book narrates the unfolding of financial and business reporting. The first part of the book traces the origin of the 'Company' as a form of organization and the evolution of bookkeeping. The second part: The Accounting Edifice, depicts events that led to the disclosure of the balance sheet, the profit and loss account, cash flow statements and the practice of auditing. In the third ...