ABSTRACT

This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.

part 1|78 pages

Illustrations of Corporate

chapter 1|3 pages

Introduction

chapter 3|25 pages

Company Financial Statements

An Essay in Business History 1830–1950

chapter 4|7 pages

Unilever

The First 21 Years

chapter 5|17 pages

Evolution of Corporate Reports

Observations on the Annual Report of United States Steel Corporation

chapter 6|16 pages

A Historical Overview of Depreciation

U. S. Steel, 1902–1970

part 2|108 pages

Specific Developments in Corporate Financial Reporting

part 3|107 pages

Influences on Financial Reporting Developments

chapter 13|4 pages

Introduction

chapter 14|11 pages

Chronology

The Development of Company Financial Reporting in Great Britain 1844–1977 1

chapter 15|14 pages

Chronology

Significant Developments in the Establishment of Accounting Principles in the United States, 1926–1978