This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process.
Introduction. 1. Reporting to Society 2. Roots of Financial Accounting and Reporting 3. Stockholder Needs 4. Other External Influences on Accounting and Reporting Practices 5. The Measurement Process: Accounting for Repetitive Operations 6. The Measurement Process: Other Accounting Problems 7. The Communication Process: Financial Reporting 8. Those Responsible for Financial Reports 9. Equipping for Change.
Accounting carries with its history a vast number of ideas which have slowly developed along with it.
The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following: