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Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements
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A History of Corporate Financial Reporting in Britain (Paperback)
Loot Price: R1,488
Discovery Miles 14 880
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A History of Corporate Financial Reporting in Britain (Paperback)
Series: Routledge Studies in Accounting
Expected to ship within 12 - 17 working days
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A History of Corporate Financial Reporting provides an
understanding of the procedures and practices which constitute
corporate financial reporting in Britain, at different points of
time, and how and why those practices changed and became what they
are now. Its particular focus is the external financial reporting
practices of joint stock companies. This is worth knowing about
given the widely held view that Britain (i) pioneered modern
financial reporting, and (ii) played a primary role in the
development of both capital markets and professional accountancy.
The book makes use of a principal and agent framework to study
accounting's past, but one where the failure of managers always to
supply the information that users' desire is given full
recognition. It is shown that corporate financial reporting did not
develop into its current state in a straightforward and orderly
fashion. Each era produces different environmental conditions and
imposes new demands on accounting. A proper understanding of
accounting developments therefore requires a careful examination of
the interrelationship between accountants and accounting techniques
on the one hand and, on the other, the social and economic context
within which changes took place. The book's corporate coverage
starts with the legendary East India Company, created in 1600, and
continues through the heyday of the statutory trading companies
founded to build Britain's canals (commencing in the 1770s) and
railways (commencing c.1829) to focus, principally, on the limited
liability company fashioned by the Joint Stock Companies Act 1844
and the Limited Liability Act 1855. The story terminates in 2005
when listed companies were required to prepare their consolidated
accounts in accordance with International Financial Reporting
Standards, thus signalling the effective end of British accounting.
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