Accounting By The First Public Company
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Accounting By The First Public Company
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Author : Warwick Funnell
language : en
Publisher: Routledge
Release Date : 2013-11-12
Accounting By The First Public Company written by Warwick Funnell and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-12 with Business & Economics categories.
The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two centuries ensure its importance in the history of capitalism. Although a publicly owned, highly complex and diversified business, and commonly agreed to be the largest and most profitable business in the 17th century, throughout its existence the Dutch East-India Company never produced public accounts of its financial affairs which would have allowed investors to judge the performance of the Company. Its financial accounting, which changed little during its lifetime, was not designed as an aid to rational investment decision-making by communicating the Company’s financial performance but to be a means of promoting sound stewardship by senior management. This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices. From the time that the German economic historian Werner Sombart proposed that accounting techniques, most especially double-entry bookkeeping, were critical to the development of modern capitalism and the public company, historians and accounting scholars have debated the extent and importance of these contributions. The Dutch East-India Company was a capitalistic enterprise that had a public, permanent capital and its principal objective was to continually increase profit by reinvesting its returns in the business. Rather than the organisation and management of the Dutch East-India Company reflecting the perceived benefits of a particular bookkeeping method, the supremacy that it achieved and maintained in a very hazardous business at a time of recurring conflict between European states was a consequence of the practicalities of 17th century business and The Netherlands’ unique, threatening natural environment which shaped its social and political institutions.
History Of Public Accounting In The United States
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Author : James Don Edwards
language : en
Publisher: Routledge
Release Date : 2020-09-04
History Of Public Accounting In The United States written by James Don Edwards and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-04 with Business & Economics categories.
This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.
Corporate Financial Reporting And Analysis In The Early 1900s Rle Accounting
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Author : Richard P. Brief
language : en
Publisher: Routledge
Release Date : 2013-12-04
Corporate Financial Reporting And Analysis In The Early 1900s Rle Accounting written by Richard P. Brief and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-04 with Business & Economics categories.
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 United States Steel Corporation, the 1909 annual report of the International Harvester Company, the 1910 annual report of the American Telephone & Telegraph Company and the 1911 annual report of Westinghouse Electric & Manufacturing Company.
Global History Of Accounting Financial Reporting And Public Policy
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Author : Gary J. Previts
language : en
Publisher: Emerald Group Publishing
Release Date : 2012-07-17
Global History Of Accounting Financial Reporting And Public Policy written by Gary J. Previts and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-07-17 with Business & Economics categories.
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
The End Of Accounting And The Path Forward For Investors And Managers
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Author : Baruch Lev
language : en
Publisher: John Wiley & Sons
Release Date : 2016-06-14
The End Of Accounting And The Path Forward For Investors And Managers written by Baruch Lev and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-14 with Business & Economics categories.
An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
The U S Accounting Profession In The 1890s And Early 1900s
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Author : Stephen A. Zeff
language : en
Publisher: Routledge
Release Date : 2020-09-04
The U S Accounting Profession In The 1890s And Early 1900s written by Stephen A. Zeff and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-04 with Business & Economics categories.
This book, first published in 1988, analyses the early development of the US public accounting profession. It gathers in one place writings – contemporary accounts, recollections and historical studies – that portray the early decades of the profession. It is a key book for students of the early development of the US accounting profession.
The Accounting Treatment Of Employee Stock Options
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Author : United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
language : en
Publisher:
Release Date : 2003
The Accounting Treatment Of Employee Stock Options written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
Accounting And Valuation Guide Valuation Of Privately Held Company Equity Securities Issued As Compensation
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2016-10-31
Accounting And Valuation Guide Valuation Of Privately Held Company Equity Securities Issued As Compensation written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-31 with Business & Economics categories.
This new Guide has been developed by AICPA staff and the Equity Securities Task Force and is the first in a series of 3 NEW AICPA Accounting Valuation Guides to be released. This long anticipated release reflects best practices developed over the previous decade. Since the issuance of FASB ASC 718 and 505-50 in 2004, valuing stock-based compensation ("cheap stock") has been a significant challenge for private companies. This New Guide has been designed to mitigate those challenges. It brings you practical guidance and illustrations related to accounting, disclosures and valuation of privately held company equity securities issued as compensation. This guide includes: Evaluating private and secondary market transactions — What should companies do when transaction activity doesn't match their estimates of value? Adjustments for control and marketability — How should companies think about the value of the enterprise for the purpose of valuing minority securities? When is it appropriate to apply a discount for lack of marketability, and how should the estimated discount be supported? Highly leveraged entities — How should companies incorporate the fair value of debt in the valuation of equity securities? What is the impact of leverage on the expected volatility of various securities? The relevance of ASC 820 (SFAS 157) to cheap stock issues Updated guidance and illustrations regarding the valuation of, and disclosures related to, privately held company equity securities issued as compensation This Guide also provides expanded and more robust valuation material to reflect advances in the theory and practice of valuation since 2004. This edition includes guidance from FASB ASC 718, 505-50, 820-10 and SSVS 1 which were all issued since the last AICPA guidance dedicated to this issue.
Reporting Fixed Assets In Nineteenth Century Company Accounts Rle Accounting
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Author : J. R. Edwards
language : en
Publisher: Routledge
Release Date : 2013-11-26
Reporting Fixed Assets In Nineteenth Century Company Accounts Rle Accounting written by J. R. Edwards and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-26 with Business & Economics categories.
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. 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.
The Meaning Of Company Accounts
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Author : Walter Reid
language : en
Publisher: Routledge
Release Date : 2020-12-18
The Meaning Of Company Accounts written by Walter Reid and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-18 with Social Science categories.
This title was first published in 2000: The authors' workbook approach provides a treatment of financial accounting practice which readers at differing levels of knowledge can tailor individually to their learning requirements. There is an appendix of photocopiable formats including financial rations and segment analysis.