Reporting Fixed Assets in Nineteenth-Cen

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This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in…
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    Om Reporting Fixed Assets in Nineteenth-Cen

    This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.

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    Detaljer

    Format
    E-Bok
    Kopisperre
    Teknisk DRM
    Filformat
    PDF
    Utgivelsesår
    2013
    Forlag
    Taylor and Francis
    Språk
    Engelsk
    ISBN
    9781134706532
    Sider
    570

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