Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting)

Gebonden Engels 2013 9780415719827

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Samenvatting

This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

Specificaties

ISBN13:9780415719827

Taal:Engels

Bindwijze:Gebonden

Aantal pagina's:312

Uitgever:Taylor & Francis Ltd

Hoofdrubriek:Economie, Algemeen management, Financieel management, Strategisch management

Serie:Routledge Library Editions: Accounting

Thema:

KC Economie

KFC Boekhouding

KFCF Financiële boekhouding

KJC Bedrijfsstrategie

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Inhoudsopgave

Introduction. 1. Review and History 2. Initial Ideas 3. Early Argument 4. Extending the Argument 5. A Major Extension 6. Obtaining the Data 7. Analysis of Entities 8. Empirical Findings 9. Criticisms