This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main change..
Accounting for Goodwill explains the concepts and methods used to determine the valuation of companies whose intangible assets form a large component of their business. This book is an excellent source for understanding how to estimate the market value of internally generated goodwill, and how to ex..
Accounting for Goodwill explains the concepts and methods used to determine the valuation of companies whose intangible assets form a large component of their business. This book is an excellent source for understanding how to estimate the market value of internally generated goodwill, and how to ex..
Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships...
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems...
Brand Valuation sets out the economics and finance factors explaining the value and volatility of brands and presents the most commonly used methodologies to value brands such as the cost-based methods, the excess earnings approach, the relief-from-royalty method or the revenue premium approach. The..
This collection explores Kuhn’s 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a develop..
The contributions in this book, most of which are not widely available, discuss the evolution of financial reporting at a time when it was rare for companies to present detailed reports to their shareholders. Some early annual reports are reprinted here, including the 1902 annual report of the Unite..
This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process...
This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process...