Screen LibraryHistorical developments in the accountancy profession, financial reporting, and accounting theory /
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| Main Authors: | |
|---|---|
| Group Author: | |
| Published: |
Emerald Publishing,
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| Publisher Address: | Bingley, UK : |
| Publication Dates: | 2022. |
| Literature type: | Book |
| Language: | English |
| Edition: | First edition. |
| Series: |
Studies in the development of accounting thought,
volume 25 |
| Subjects: | |
| Carrier Form: | xvii, 188 pages : illustrations, forms ; 24 cm. |
| Bibliography: | Includes bibliographical references (pages 169-181) and index. |
| ISBN: |
9781801178051 1801178054 |
| Index Number: | HF5605 |
| CLC: | F230-09 |
| Call Number: | F230-09/B167 |
| Contents: |
Financial reporting and the accountancy profession -- Contrasting institutional logics: historical development of the public accountancy professions in the United Kingdom and France -- A brief history of the United States Standard Auditor's Report -- The history of accounting standards setting in the United States prior to the creation of the Committee on Accounting Procedures -- The influence of accounting theory on the FASB conceptual framework -- The role of financial reporting in corporate governance -- Accounting measurements and theory -- A genealogy of positivist and critical accounting research -- Principles versus rules-based accounting standards -- The concept of prudence in accounting -- The challenge of measuring intangibles: insights from brand valuation -- The concept of measurement in financial reporting. |