This book, first published in 1988, studies the changes in selected annual corporate financial reporting practices in Canada from 1900 to 1970, and examines the background and processes that have influenced such changes. Knowledge of how financial reporting practices evolved and what influenced their evolution is key to understanding current financial reporting and in influencing further change.
Table of Contents
1. Introduction 2. The Evolution of the Audit and the Auditor’s Standard Report 3. The Evolution of Financial Statements, 1900-1920 4. The Evolution of Financial Statements, 1920-1940 5. The Evolution of Financial Statements, 1940-1970 6. The Evolution of Depreciation 7. Summary
George J. Murphy