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Reporting Fixed Assets in Nineteenth-Century Company Accounts
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made. _x005F_x000D_
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