Historical developments in the accountancy profession, financial reporting, and accounting theory. (2021)

• Record Type: Book
• Uniform Title: Works.
• Further Information: Note: C. Richard Baker, Martin E. Persson.
• Authors: Baker, C. Richard, 1946-
• Editors: Persson, Martin E
• Contents: Section 1: Financial Reporting and the Accountancy Profession Chapter 1. Contrasting Institutional Logics: Historical Development of the Public Accountancy Professions in the United Kingdom and France Chapter 2. A Brief History of the United States Standard Auditor's Report Chapter 3. The History of Accounting Standards-Setting in the United States Prior to the Creation of the Committee on Accounting Procedure Chapter 4. The Influence of Accounting Theory on the FASB Conceptual Framework Chapter 5. The Role of Financial Reporting in Corporate Governance Section 2: Accounting Measurements and Theory Chapter 6. A Genealogy of Positivist and Critical Accounting Research Chapter 7. Principles versus Rules-Based Accounting Standards Chapter 8. The Concept of Prudence in Accounting Chapter 9. The Challenge of Measuring Intangibles: Insights from Brand Valuation Chapter 10. The Concept of Measurement in Financial Reporting.
• Publisher Details: United Kingdom : Emerald Publishing
• Publication Date: 2021
• Extent: 1 online resource
• Subjects: 657.09; Accounting -- History; Accounting -- Philosophy
• Languages: English
• ISBNs: 9781801178068; 9781801178044
• Related ISBNs: 9781801178051
• Notes: Note: Description based on CIP data; resource not viewed.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.