Forerunners of Realizable Values Accounting in Financial Reporting  book cover
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Forerunners of Realizable Values Accounting in Financial Reporting



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ISBN 9780367507497
September 2, 2020 Forthcoming by Routledge
344 Pages

 
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Book Description

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

1. Editorial: Realizable Values in Perspective M.C. Wells and G.W. Dean  2. Realizable Values: A Recurrent Theme F.L. Clarke  3. The Mathematical Principles of the Theory of Wealth, 1838 A. Cournot  4. Principles of Political Economy with Some of their Applications to Social Philosophy, 1847 J.S. Mill  5. Italian Book-Keeping, 1735 Hustcraft Stephens  6. Accounting in its Relation to Economics V. Branford  7. Balance Sheets (1903) Anon  8. Balance Sheet Values The Accountant, editorial, 1903  9. Question of Audit F.W. Pixley  10. Balance Sheet Values E.M. Carter  11. Balance Sheet Values The Accountant, editorial, 1910  12. Balance Sheets (1910) Anon  13. Balance Sheet Values The Accountant, editorial, 1910  14. Balance Sheet Values E.M. Carter  15. Over-Capitalization Deceitful I Fisher  16. Depreciation and Wasting Assets J. Bauer  17. Appreciation and Depreciation W.A. Paton and R. Stevenson  18. Treatment of Appreciation of Fixed Assets A.G. Moss  19. Three Fables K. MacNeal  20. The Valuation of Textile Manufacturing Property C.T. Main  21. Engineering Valuations F.G. Burton  22. The Income Tax Law and Farm Accounting Methods W.B. Finlay  23. The Concept of Income – Economic and Legal Aspects R.M. Haig  24. Taxation and Changes in Price Levels J. Viner  25. The Definition of Income H.C. Simons  26. In Re The Spanish Prospecting Company Ltd (1911)  27. Ammonia Soda Company Ltd v Chamberlain (1918)  28. Elements of the Law of Business Accounting A.A. Berle & F.S. Fisher Jr  29. The Accretion Concept of Income G.E. Phillips  30. Comments on ‘The Accretion Concept of Income’ D.A. Corbin  31. Accounting for Inflation R.J. Chambers  32. Corporate Liquidity and the Disclosure of Financial Position: A Comment on European Developments and a Counter Proposal M.C. Wells & S.J. Gray  33. Companies are Reporting Useless Numbers R.R. Sterling  34. Reporting Cash Flows and Net Realisable Values T.A. Lee

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Editor(s)

Biography

G.W. Dean and M.C. Wells