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Book

Forerunners of Realizable Values Accounting in Financial Reporting

Book

Forerunners of Realizable Values Accounting in Financial Reporting

DOI link for Forerunners of Realizable Values Accounting in Financial Reporting

Forerunners of Realizable Values Accounting in Financial Reporting book

Forerunners of Realizable Values Accounting in Financial Reporting

DOI link for Forerunners of Realizable Values Accounting in Financial Reporting

Forerunners of Realizable Values Accounting in Financial Reporting book

Edited ByG.W. Dean, M.C. Wells
Edition 1st Edition
First Published 1982
eBook Published 2 September 2020
Pub. Location London
Imprint Routledge
DOI https://doi.org/10.4324/9781003051091
Pages 348
eBook ISBN 9781003051091
Subjects Economics, Finance, Business & Industry
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Dean, G.W., & Wells, M.C. (Eds.). (1982). Forerunners of Realizable Values Accounting in Financial Reporting (1st ed.). Routledge. https://doi.org/10.4324/9781003051091

ABSTRACT

This book, first published in 1982, collects papers about market price valuations capable of different interpretations. Many give quite explicit support for the selling price case. Others are incapable of reasonable interpretation other than in support for selling price valuations. And still others are not inconsistent with the selling price case. Together they provide valuable historical analysis of selling price valuations in diverse contexts.

TABLE OF CONTENTS

part |22 pages

Notions of Wealth

chapter 1|11 pages

Researches into the Mathematical Principles of the Theory of Wealth

ByA. Cournot

chapter 2|9 pages

Principles of Political Economy

ByJ. S. Mill

part |90 pages

Accounting Antecedents

chapter 3|6 pages

Italian Book = Keeping,

ByG.W. Dean, M.C. Wells

chapter 4|13 pages

Accounting in its Relation to Economics

ByV. Branford

chapter 5|8 pages

Anon

ByG.W. Dean, M.C. Wells

chapter 6|2 pages

Editorial

ByG.W. Dean, M.C. Wells

chapter 7|1 pages

Company Law Reform.

ByF. W. Pixley

chapter 8|2 pages

Balance Sheet Values.

ByE. M. Carter

chapter 9|3 pages

Editorial

ByG.W. Dean, M.C. Wells

chapter 10|1 pages

Anon

ByG.W. Dean, M.C. Wells

chapter 11|3 pages

Editorial

ByG.W. Dean, M.C. Wells

chapter 12|2 pages

Balance Sheet Values

ByE. M. Carter

chapter 13|3 pages

Over-Capitalization Deceitful

ByI. Fisher

chapter 14|3 pages

J. Bauer

ByG.W. Dean, M.C. Wells

chapter 15|3 pages

Appreciation and Depreciation

ByW. A. Paton, R. Stevenson

chapter 16|19 pages

Treatment of Appreciation of Fixed Assets

ByA. G. Moss

chapter 17|19 pages

I Three Fables

ByK. MacNeal

part |138 pages

Cognate Disciplines

part |18 pages

Engineers

chapter 18|10 pages

The Valuation of Textile Manufacturing Property

ByC. T. Main

chapter 19|6 pages

Engineering Valuations

ByF. G. Burton

part |64 pages

Taxation

chapter 20|5 pages

The Income Tax Law and Farm Accounting Methods

ByW. B. Finlay

chapter 21|28 pages

The Concept of Income—Economic and Legal Aspects

ByR. M. Haig

chapter 22|11 pages

Taxation and Changes in Price Levels

ByJ. Viner

chapter 23|18 pages

The Definition of Income

ByH. C. Simons

part |54 pages

Legal

chapter 24|17 pages

In re The Spanish Pkospecting Company, Limited.

ByG.W. Dean, M.C. Wells

chapter 25|13 pages

Ammonta Soda Company, Limited v. Chamberlain.

ByG.W. Dean, M.C. Wells

chapter 26|22 pages

Elements of the Law of Business Accounting *

ByA. A. Berle, F. S. Fisher

part |70 pages

Recent Contributions

chapter 27|12 pages

The Accretion Concept of Income

ByG. Edward Phillips

chapter 28|3 pages

Comments on “The Accretion Concept of Income”

ByD. A. Corbin

chapter 29|36 pages

Accounting for Inflation

ByR. J. Chambers

chapter 30|5 pages

Corporate Liquidity and the Disclosure of Financial Position: A Comment on European Developments and a Counter Proposal.

ByM. C. Wells, S. J. Gray

chapter 31|4 pages

“Companies Are Reporting Useless Numbers”

ByR. R. Sterling

chapter 32|8 pages

Reporting Cash Flows and Net Realisable Values *

ByT. A. Lee
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