Forerunners of Realizable Values Accounting in Financial Reporting: 1st Edition (Hardback) book cover

Forerunners of Realizable Values Accounting in Financial Reporting

1st Edition

Edited by G.W. Dean, M.C. Wells

Routledge

344 pages

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Hardback: 9780367507497
pub: 2020-09-02
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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

About the Editors

G.W. Dean and M.C. Wells

About the Series

Routledge Library Editions: Accounting History

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Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General